2021年至2022年新ACCA考试大纲——AA考纲变化详情！

普通来源：正保会计网校 2021-03-12

2021年到2022年ACCA考试大纲出来了！小编注意到，ACCA考试大纲当中AA考纲变化率为5%！时间紧，任务重！为了能够节省备考时间，一定要过来看看ACCA考试大纲具体在哪里发生了变化！

2021年至2022年新ACCA考试大纲——AA考纲变化详情！
AA:September 2021to June 2022
Amendments to AA

Section and subject area	Syllabus content
Planning and risk assessment B4 and B4a） Wording revised to reflect ISA 315 （Revised 2019）	B Planning and risk assessment 4. Understanding the entity, its environment and the applicable financial reporting framework a） Explain how auditors obtain an initial understanding of the entity, its environment and the applicable financial reporting framework. ^[2]
Internal control C1a） and C1b） Updated to reflect ISA 315 （Revised 2019）	1. Internal control systems a） Explain why an auditor needs to obtain an understanding of the components of internal control relevant to the preparation of the financial statements.^[1] b） Describe and explain the five components of a system of internal control^[2] i） control environment ii） the entity’s risk assessment process, iii） the entity’s process to monitor the system of internal control iv） the information system and communication v） control activities
Internal control C2 and C2a） Wording revised to reflect ISA 315 （Revised 2019）	2. The use and evaluation of systems of internal control by auditors a） Explain how auditors record systems of internal control including the use of narrative notes, flowcharts and questionnaires.[2]
Internal control C3a） and C3b） Updated to reflect revised terminology used by ISA 315 （Revised 2019）	3. Tests of controls
Internal control C3bv） Revised for clarification to include bank	a） Describe computer systems controls including general IT controls and information processing controls. [2] b） Describe control objectives, control procedures, control activities, direct controls, indirect controls and tests of controls in relation to:[2] i） The sales system; ii） The purchases system iii） The payroll system iv） The inventory system v） The bank and cash system vi） Non-current assets
Internal control C4b） Minor rewording to reflect ISA 315 （Revised 2019）	b） Explain, in a format suitable for inclusion in a report to management, significant deficiencies within a system of internal control and provide control recommendations for overcoming these deficiencies to management. [2]
Audit evidence D1 Terminology updated	1. Assertions and audit evidence
Review and reporting E5c） revised and E5d） added to provide clarification	c） Explain the circumstances in which a modified audit opinion may be issued in the auditor’s report. [2] d） Explain the impact on the auditor’s report when a modified opinion is issued. [2]
Employability and technology skills F1-F4 Section added to reflect the outcomes and demonstrable skills required for the AA examination, using the available technology.	F Employability and technology skills 1 Use computer technology to efficiently access and manipulate relevant information. 2 Work on relevant response options, using available functions and technology, as would be required in the workplace. 3 Navigate windows and computer screens to create and amend responses to exam requirements, using the appropriate tools. 4 Present data and information effectively, using the appropriate tools.