ACCA2011年6月份考试大纲(P7)(13)

来源: www.accaglobal.com 编辑： 2011/01/21 17:08:59　字体：大小

　　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。

　　NOTE OF SIGNIFICANT CHANGES TO STUDY GUIDE PAPER P7(INT)

　　RATIONALE FOR CHANGES TO P7

　　ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders such as employers,students,regulatory and advisory bodies and learning providers.As a result of the latest review,ACCA is making changes to the ACCA Qualification,effective from June 2011.With each syllabus is included a specific rationale for these changes as far as each examination syllabus and study guide is concerned.

　　As far as P7(INT)is concerned,the internal audit area has been amended,and the study guide outcomes changed and therefore is shown as an addition and deletion.

　　Deletions include areas that will not be examined by the current examiner,who was not involved when the original syllabus was designed.

　　The main areas to be added or deleted from the syllabus from that date are shown in Table 1 below:

　　Table 1–Additions to P7

　　Please note that capability D Assignments has been split into two capabilities–D Audit of historical financial information and E Other Assignments.