ACCA2011年6月份考试大纲(P7)(8)

　　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。

    D AUDIT OF HISTORICAL FINANCIAL INFORMATION

    1(i)Planning,materiality and assessing the risk of misstatement

    a)Define materiality and performance materiality and demonstrate how it should be applied in financial reporting and auditing.^[2]

    b)Identify and explain business risks for a given assignment.^[3]

    c)Identify and explain audit risks for a given assignment.^[3]

    d)Identify and explain financial statement risks for a given assignment.^[3]

    e)Discuss and demonstrate the use of analytical procedures in the planning of an assignment.^[3]

    f)Explain how the result of planning procedures determines the relevant audit strategy.^[2]

    1(ii)Evidence

    a)Identify and describe audit procedures to obtain sufficient audit evidence from identified sources.^[2]

    b)Identify and evaluate the audit evidence expected to be available to

      i)support the financial statement assertions and accounting treatments(including fair values)

      ii)support disclosures made in the notes to the financial statements.^[3]

    c)Apply analytical procedures to financial and non-financial data.^[2]

    d)Explain the specific audit problems and procedures concerning related parties and related party transactions.^[2]

    e)Recognise circumstances that may indicate the existence of unidentified related parties and select appropriate audit procedures.^[2]

    f)Evaluate the use of written management representations to support other audit evidence.^[2]

    g)Recognise when it is justifiable to place reliance on the work of an expert(e.g. a surveyor employed by the audit client).^[2]

    h)Assess the appropriateness and sufficiency of the work of internal auditors and the extent to which reliance can be placed on it.^[2]

    1(iii)Evaluation and review

    a)Evaluate the matters(e.g. materiality,risk,relevant accounting standards,audit evidence)relating to:^[3]

    i)inventory and construction contracts

    ii)standard costing systems

    iii)statement of cash flows

    iv)changes in accounting policy

    v)taxation(including deferred tax)

    vi)segmental reporting

    vii)non-current assets

    viii)fair value

    ix)leases

    x)revenue recognition

    xi)employee benefits

    xii)government grants

    xiii)related parties

    xiv)earnings per share

    xv)impairment

    xvi)provisions,contingent liabilities and contingent assets

    xvii)intangible assets

    xviii)financial instruments

    xix)investment properties

    xx)share-based payment transactions

    xxi)business combinations

    xxii)assets held for sale and discontinued operations

    xxiii)events after the end of the reporting period

    xxiv)the effects of foreign exchange rates

    xxv)borrowing costs.

    b)Explain the use of analytical procedures in evaluation and review.^[3]

    c)Explain how the auditor's responsibilities for corresponding figures,comparative financial statements,and'other information',are discharged.^[3]

    d)Apply the further considerations and audit procedures relevant to initial engagements.^[2]

    e)Discuss the courses of action available to an auditor if an inconsistency or misstatement of fact exists in relation to other information.^[2]

    f)Specify audit procedures designed to identify subsequent events that may require adjustment to,or disclosure in,the financial statements of a given entity.^[2]

    g)Identify and explain indicators that the going concern basis may be in doubt and recognise mitigating factors.^[2]

    h)Recommend audit procedures,or evaluate the evidence that might be expected to be available and assess the appropriateness of the going concern basis in given situations.^[3]

    i)Assess the adequacy of disclosures in financial statements relating to going concern and explain the implications for the auditor's report with regard to the going concern basis.^[3]

    2.Group audits

    a)Recognise the specific matters to be considered before accepting appointment as principal auditor to a group in a given situation.^[3]

    b)Justify the situations where a joint audit would be appropriate.^[2]

    c)Recognise the audit problems and describe audit procedures specific to a business combination,including goodwill,accounting policies,inter-company trading,the classification of investments,equity accounting for associates,and accounting for a foreign subsidiary.^[3]

    d)Identify and explain the audit risks,and necessary audit procedures relevant to the consolidation process.^[3]

    e)Identify and describe the matters to be considered and the procedures to be performed at the planning stage,when a principal auditor considers the use of the work of component auditors.^[3]

    f)Consider how the principal auditor should evaluate the audit work performed by a component auditor.^[2]

    g)Explain the implications for the auditor's report on the financial statements of an entity where the opinion on a component is qualified or otherwise modified in a given situation.^[2]

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