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ACCA2011年6月份考试大纲(F8)(12)

普通 来源:www.accaglobal.com 2011-01-07

  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。

  G.REPORTING

  1.Audit reports

  a)Describe and analyse the format and content of unmodified audit reports.[2]

  b)Describe and analyse the format and content of modified audit reports.[2]

  2.Reports to management

  a)Identify and analyse internal control and system deficiencies and significant deficiencies and their potential effects,and make appropriate recommendations to management.[2]

  3.Internal audit reports

  a)Describe and explain the format and content of internal audit review reports and other reports dealing with the enhancement of performance.[1]

  b)Explain the process for producing an internal audit report.[1]

  READING LIST

  This section only contains examiner suggested reading which is in addition to the study texts and/or revision materials and/or other reading listed within the learning content provider directory.

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