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ACCA2011年6月份考試大綱(F8)(13)
隨著ACCA2010年12月份考試的結(jié)束,考生正式進(jìn)入ACCA2011年6月份的考試備考當(dāng)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(wù)廣大考生、努力讓廣大考生的復(fù)習(xí)、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(xué)習(xí)指南,以饗考生！該大綱和學(xué)習(xí)指南旨在幫助考生規(guī)劃學(xué)習(xí),并為每一部分的考點提供詳細(xì)的信息。
SUMMARY OF CHANGES TO F8
RATIONALE FOR CHANGES TO STUDY GUIDE PAPER F8
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.
Changes have been made to F8(INT)to provide clarification regarding items which were listed in the examinable documents,but not specifically referred to in the study guide.These were therefore intrinsically always within the syllabus and are not additions as such.
The deletions are areas which will not be examined by the new examiner.
The main areas to be added or deleted from the syllabus from that date are shown in Table 1 below:
Table 1 - Additions to F8
The areas to be removed from the syllabus are shown in Table 2 below:
Table 2-Deletions to F8
| Section and subject area | Syllabus content |
| A Audit framework and regulation | 2d)Types of opinion provided in statutory audits |
| B Internal Audit | 2b)Compare and contrast internal and external audit reports |
| B | 3b)Types of audit report provided in internal audit assignments |
| B | 5b)Marking，treasury and human resources management |
| C Planning and risk assessment | 1b)Engagement risks affecting the audit |
| C | 1d)Compare and contrast risk based,procedural and other approaches to audit work |
| C | 1e)Importance of risk analysis |
| C | 1f)Information technology in risk analysis |
| D Internal control | 2a)The importance of internal control to auditors |
| D | 5d)develop and document an audit plan |
| E Audit evidence | 2a)Sources and merits of different types of evidence |
| E | 5c)Use of computers in relation to the administration of the audit |
Note:C7 The work of others has moved to E6
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