ACCA2011年6月份考试大纲(P1)(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 apply relevant knowledge,skills and exercise professional judgement in carrying out the role of the accountant relating to governance,internal control,compliance and the management of risk within an organisation,in the context of an overall ethical framework.

　　MAIN CAPABILITIES

　　On successful completion of this paper,candidates should be able to:

　　A Define governance and explain its function in the effective management and control of organisations and of the resources for which they are accountable

　　B Evaluate the professional accountant's role in internal control,review and compliance

　　C Explain the role of the accountant in identifying and assessing risk

　　D Explain and evaluate the role of the accountant in controlling and mitigating risk

　　E Demonstrate the application of professional values and judgement through an ethical framework that is in the best interests of society and the profession,in compliance with relevant professional codes,laws and regulations.