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。
C.PLANNING AND RISK ASSESSMENT
1.Objective and general principles
a)Identify the overall objectives of the auditor.[2]
b)Identify and describe the need to plan and perform audits with an attitude of professional scepticism,and to exercise professional judgment.[2]
c)Explain the need to conduct an audit in accordance with ISAs.[1]
2.Assessing the risks of material misstatement
a)Explain the components of audit risk.[1]
b)Explain the risks of material misstatement in the financial statements.[2]
3.Understanding the entity and its environment
a)Explain how auditors obtain an initial understanding of the entity and its environment.[2]
b)Describe risk assessment procedures for the identification and assessment of the risks of material misstatement.[2]
4.Materiality,fraud,laws and regulations
a)Define and explain the concepts of materiality and performance materiality.[2]
b)Explain and calculate materiality levels from financial information.[2]
c)Discuss the effect of fraud and misstatements on the audit strategy and extent of audit work.[2]
d)Discuss the responsibilities of internal and external auditors for the prevention and detection of fraud and error.[2]
e)Explain the auditor's responsibility to consider laws and regulations.[2]
5.Analytical procedures
a)Describe and explain the nature,and purpose of,analytical procedures in planning.[2]
b)Compute and interpret key ratios used in analytical procedures.[2]
6.Planning an audit
a)Identify and explain the need for planning an audit.[2]
b)Identify and describe the contents of the overall audit strategy and audit plan.[2]
c)Explain and describe the relationship between the overall audit strategy and the audit plan.[2]
d)Explain the difference between interim and final audit.[1]
7.Audit documentation
a)Explain the need for and the importance of audit documentation.[1]
b)Describe the contents of working papers and supporting documentation.[2]
c)Explain the procedures to ensure safe custody and retention of working papers.[1]
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