ACCA2011年6月份考试大纲(F8)(4)

　　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。

　　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.