ACCA2011年6月份考试大纲(P7)(10)

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　　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。

　　F REPORTING

　　1.Auditor's reports

　　a)Critically appraise the form and content of a standard unmodified auditor's report.^[3]

　　b)Recognise and evaluate the factors to be taken into account when forming an audit opinion in a given situation and justify audit opinions that are consistent with the results of audit procedures.^[3]

　　c)Assess whether or not a proposed audit opinion is appropriate.^[3]

　　d)Recognise when the use of an emphasis of matter paragraph and other matter paragraph would be appropriate.^[3]

　　2.Reports to those charged with governance and management

　　a)Critically assess the quality of a report to those charged with governance and management.^[3]

　　b)Advise on the content of reports to those charged with governance and management in a given situation.^[3]

　　3.Other reports

　　a)Analyse the form and content of the professional accountant's report for an assurance engagement as compared with an auditor’s report.^[2]

　　b)Discuss the content of a report on examination of prospective financial information.^[2]

　　c)Discuss the effectiveness of the'negative assurance'form of reporting and evaluate situations in which it may be appropriate to express a reservation or deny a conclusion.^[3]

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