ACCA2011年6月份考试大纲(P7)(6)

    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。

    Study Guide

    A REGULATORY ENVIRONMENT

    1.International regulatory frameworks for audit and assurance services

    a)Explain the need for laws,regulations,standards and other guidance relating to audit,assurance and related services.^[2]

    b)Outline and explain the need for the legal and professional framework including:^[2]

    i)public oversight to an audit and assurance practice

    ii)the role of audit committees and impact on audit and assurance practice.

    2.Money laundering

    a)Define'money laundering'.^[1]

    b)Explain how international efforts seek to combat money laundering.^[2]

    c)Explain the scope of criminal offences of money laundering and how professional accountants may be protected from criminal and civil liability.^[2]

    d)Explain the need for ethical guidance in this area.^[2]

    e)Describe how accountants meet their obligations to help prevent and detect money laundering including record keeping and reporting of suspicion to the appropriate regulatory body.^[2]

    f)Explain the importance of customer due diligence(CDD).^[2]

    g)Recognise potentially suspicious transactions and assess their impact on reporting duties.^[2]

    h)Describe,with reasons,the basic elements of an anti-money laundering program.^[2]

    3.Laws and regulations

    a)Compare and contrast the respective responsibilities of management and auditors concerning compliance with laws and regulations in an audit of financial statements.^[2]

    b)Describe the auditors considerations of compliance with laws and regulations and plan audit procedures when possible non-compliance is discovered.^[2]

    c)Discuss how and to whom non-compliance should be reported.^[2]

    d)Recognise when withdrawal from an engagement is necessary.^[2]

    B PROFESSIONAL AND ETHICAL CONSIDERATIONS

    1.Code of Ethics for Professional Accountants

    a)Explain the fundamental principles and the conceptual framework approach.^[1]

    b)Identify,evaluate and respond to threats to compliance with the fundamental principles.^[3]

    c)Discuss and evaluate the effectiveness of available safeguards.^[3]

    d)Recognise and advise on conflicts in the application of fundamental principles.^[3]

    2.Fraud and error

    a)Define and clearly distinguish between the terms'error','irregularity','fraud'and'misstatement'.^[2]

    b)Compare and contrast the respective responsibilities of management and auditors for fraud and error.^[2]

    c)Describe the matters to be considered and procedures to be carried out to investigate actual and/or potential misstatements in a given situation.^[2]

    d)Explain how,why,when and to whom fraud and error should be reported and the circumstances in which an auditor should withdraw from an engagement.^[2]

    e)Discuss the current and possible future role of auditors in preventing,detecting and reporting error and fraud.^[2]

    3.Professional liability

    a)Recognise circumstances in which professional accountants may have legal liability.^[2]

    b)Describe the factors to determine whether or not an auditor is negligent in given situations.^[2]

    c)Explain the other criteria for legal liability to be recognised(including'due professional care'and'proximity')and apply them to given situations.^[2]

    d)Compare and contrast liability to client with liability to third parties.^[3]

    e)Evaluate the practicability and effectiveness of ways in which liability may be restricted.^[3]

    f)Discuss liability limitation agreements. ^[2]

    g)Discuss and appraise the principal causes of audit failure and other factors that contribute to the'expectation gap'(e.g.responsibilities for fraud and error).^[3]

    h)Recommend ways in which the expectation gap might be bridged.^[2]