ACCA2011年6月份考試大綱(P7)(9)

　　隨著ACCA2010年12月份考試的結(jié)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(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的信息。

　　E OTHER ASSIGNMENTS

　　1.Audit-related services

　　a)Describe the nature of audit-related services,the circumstances in which they might be required and the comparative levels of assurance provided by professional accountants and distinguish between:^[2]

　　  i)audit-related services and an audit of historical financial statements

　　  ii)an attestation engagement and a direct reporting engagement.^[2]

　　b)Plan review engagements,for example:^[2]

　　  i)a review of interim financial information

　　  ii)a'due diligence'assignment(when acquiring a company,business or other assets).

　　c)Explain the importance of enquiry and analytical procedures in review engagements and apply these procedures.^[2]

　　2.Assurance services

　　a)Describe the main categories of assurance services that audit firms can provide and assess the benefits of providing these services to management and external users.^[3]

　　b)Justify a level of assurance(reasonable,high,moderate,limited,negative)for an engagement depending on the subject matter evaluated,the criteria used,the procedures applied and the quality and quantity of evidence obtained.^[3]

　　c)Recognise the ways in which different types of risk(e.g.strategic,operating,information)may be identified and analysed and assess how management should respond to risk.^[3]

　　3.Prospective financial information

　　a)Define'prospective financial information'(PFI)and distinguish between a'forecast',a'projection',a'hypothetical illustration'and a'target'.^[1]

　　b)Explain the principles of useful PFI.^[1]

　　c)Identify and describe the matters to be considered before accepting a specified engagement to report on PFI.[2]

　　d)Discuss the level of assurance that the auditor may provide and explain the other factors to be considered in determining the nature,timing and extent of examination procedures.^[1]

　　e)Describe examination procedures to verify forecasts and projections.^[2]

　　f)Compare the content of a report on an examination of PFI with reports made in providing audit-related services.^[2]

　　4.Forensic audits

　　a)Define the terms'forensic accounting','forensic investigation'and'forensic audit'.^[1]

　　b)Describe the major applications of forensic auditing(e.g.fraud,negligence,insurance claims)and analyse the role of the forensic auditor as an expert witness.^[2]

　　c)Apply the fundamental ethical principles to professional accountants engaged in forensic audit assignments.^[2]

　　d)Plan a forensic audit engagement.^[2]

　　e)Select investigative procedures and evaluate evidence appropriate to determining the loss in a given situation.^[3]

　　5.Internal audit

　　a)Evaluate the potential impact of an internal audit department on the planning and performance of the external audit.^[2]

　　b)Explain the benefits and potential drawbacks of outsourcing internal audit.^[2]

　　c)Consider the ethical implications of the external auditor providing an internal audit service to a client.^[2]

　　6.Outsourcing

　　a)Explain the different approaches to'outsourcing'and compare with'insourcing'.^[2]

　　b)Discuss and conclude on the advantages and disadvantages of outsourcing finance and accounting functions.^[3]

　　c)Recognise and evaluate the impact of outsourced functions on the conduct of an audit.^[3]