ACCA2011年6月份考試大綱(F8)(4)

　　隨著ACCA2010年12月份考試的結束,考生正式進入ACCA2011年6月份的考試備考當中,為幫助廣大考生迅速掌握考試要點,定位好備考重點,正保會計網(wǎng)校本著服務廣大考生、努力讓廣大考生的復習、備考事半功倍的宗旨,將陸續(xù)公布2011年6月份ACCA考試大綱和學習指南,以饗考生！該大綱和學習指南旨在幫助考生規(guī)劃學習,并為每一部分的考點提供詳細的信息。

　　

　　AIM

　　To develop knowledge and understanding of the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework.

　　MAIN CAPABILITIES

　　On successful completion of this paper,candidates should be able to:

　　A Explain the nature,purpose and scope of assurance engagements including the role of the external audit and its regulatory and ethical framework

　　B Explain the nature of internal audit and describe its role as part of overall performance management and its relationship with the external audit

　　C Demonstrate how the auditor obtains an understanding of the entity and its environment,assesses the risk of material misstatement(whether arising from fraud or other irregularities)and plans an audit of financial statements

　　D Describe and evaluate information systems and internal controls to identify and communicate control risks and their potential consequences,making appropriate recommendations

　　E Identify and describe the work and evidence required to meet the objectives of audit engagements and the application of the International Standards on Auditing

　　F Evaluate findings and modify the audit plan as necessary

　　G Explain how the conclusions from audit work are reflected in different types of audit report,explain the elements of each type of report.