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ACCA2011年6月份考试大纲(F8)(12)
随着ACCA2010年12月份考试的结束，考生正式进入ACCA2011年6月份的考试备考当中，为帮助广大考生迅速掌握考试要点，定位好备考重点，正保会计网校本着服务广大考生、努力让广大考生的复习、备考事半功倍的宗旨，将陆续公布2011年6月份ACCA考试大纲和学习指南，以飨考生！该大纲和学习指南旨在帮助考生规划学习，并为每一部分的考点提供详细的信息。
G.REPORTING
1.Audit reports
a)Describe and analyse the format and content of unmodified audit reports.[2]
b)Describe and analyse the format and content of modified audit reports.[2]
2.Reports to management
a)Identify and analyse internal control and system deficiencies and significant deficiencies and their potential effects,and make appropriate recommendations to management.[2]
3.Internal audit reports
a)Describe and explain the format and content of internal audit review reports and other reports dealing with the enhancement of performance.[1]
b)Explain the process for producing an internal audit report.[1]
READING LIST
This section only contains examiner suggested reading which is in addition to the study texts and/or revision materials and/or other reading listed within the learning content provider directory.
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