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。
4.AUDIT EVIDENCE
1.The use of assertions by auditors
a)Explain the assertions contained in the financial statements.[2]
b)Explain the assertions in relation to classes of transactions,account balances,and presentation and disclosures.[1]
c)Explain the use of assertions in obtaining audit evidence.[2]
2.Audit procedures
a)Discuss the quality and quantity of audit evidence.[2]
b)Discuss the relevance and reliability of audit evidence.[2]
c)Discuss and provide examples of how analytical procedures are used as substantive procedures.[2]
d)Discuss the problems associated with the audit and review of accounting estimates.[2]
e)Describe why smaller entities may have different control environments and describe the types of evidence likely to be available in smaller entities.[1]
f)Explain the auditor's responsibilities and describe procedures to be applied in relation to opening balances and comparative information.[2]
3.The audit of specific items For each of the account balances stated in this sub- capability:
●explain the purpose of substantive procedures in relation to assertions,
●explain the substantive procedures used in auditing each balance.
a)Receivables:[2]
i)direct confirmation of accounts receivable
ii)other evidence in relation to receivables and prepayments,and
iii)the related income statement entries.
b)Inventory:[2]
i)inventory counting procedures in relation to year-end and continuous inventory systems
ii)cut-off
iii)auditor's attendance at inventory counting
iv)direct confirmation of inventory held by third parties,
v)other evidence in relation to inventory.
c)Payables,accruals,provisions and contingencies:[2]
i)supplier statement reconciliations and direct confirmation of accounts payable,
ii)obtain evidence in relation to payables and accruals,and
iii)the related income statement entries.
d)Bank and cash:[2]
i)bank confirmation reports used in obtaining evidence in relation to bank and cash
ii)other evidence in relation to bank and cash,and
iii)the related income statement entries.
e)Tangible non-current assets and non-current liabilities:[2]
i)evidence in relation to non-current assets and
ii)non-current liabilities and
iii)the related income statement entries.
f)Share capital,reserves and directors'emoluments:[2]
i)evidence in relation to share capital,reserves and directors'emoluments,and
ii)the related income statement entries.
4.Audit sampling and other means of testing
a)Define audit sampling and explain the need for sampling.[1]
b)Identify and discuss the differences between statistical and non-statistical sampling.[2]
c)Discuss and provide relevant examples of,the application of the basic principles of statistical sampling and other selective testing procedures.[2]
d)Discuss the results of statistical sampling,including consideration of whether additional testing is required.[2]
5.Computer-assisted audit techniques
a)Explain the use of computer-assisted audit techniques in the context of an audit.[1]
b)Discuss and provide relevant examples of the use of test data and audit software for the transaction cycles and balances mentioned in sub-capability 3.[2]
6.The work of others
a)Discuss the extent to which auditors are able to rely on the work of experts.[2]
b)Discuss the extent to which external auditors are able to rely on the work of internal audit.[2]
c)Discuss the audit considerations relating to entities using service organisations.[2]
d)Discuss why auditors rely on the work of others.[2]
e)Explain the extent to which reference to the work of others can be made in audit reports.
7.Not-for-profit organisations
a)Apply audit techniques to not-for-profit organisations.[2]
b)Explain how the audit of not-for-profit organisations differs from the audit of for-profit organisations.[1]
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