ACCA2011年6月份考试大纲(P7)(11)

　　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 CURRENT ISSUES AND DEVELOPMENTS

　　Discuss the relative merits and the consequences of different standpoints taken in current debates and express opinions supported by reasoned arguments.

　　1.Professional and ethical

　　a)Discuss the relative advantages of an ethical framework and a rulebook.^[2]

　　b)Identify and assess relevant to emerging ethical issues and evaluate the safeguards available.^[3]

　　c)Discuss IFAC developments.^[2]

　　2.Information technology

　　a)Describe recent trends in IT and their current and potential impact on auditors(e.g.the audit implications of'cyberincidents'and other risks).^[2]

　　b)Explain how IT may be used to assist auditors and discuss the problems that may be encountered in automating the audit process.^[2]

　　3.Transnational audits

　　a)Define'transnational audits'and explain the role of the Transnational Audit Committee(TAC)of IFAC.^[1]

　　b)Discuss how transnational audits may differ from other audits of historical financial information(e.g.in terms of applicable financial reporting and auditing standards,listing requirements and corporate governance requirements).^[2]

　　4.Social and environmental auditing

　　a)Plan an engagement to provide assurance on performance measures and sustainability indicators.^[2]

　　b)Describe the difficulties in measuring and reporting on economic,environmental and social performance and give examples of performance measures and sustainability indicators.^[2]

　　c)Explain the auditor's main considerations in respect of social and environmental matters and how they impact on entities and their financial statements(e.g.impairment of assets,provisions and contingent liabilities).^[2]

　　d)Describe substantive procedures to detect potential misstatements in respect of socio-environmental matters.^[2]

　　e)Discuss the form and content of an independent verification statement(e.g.on an environmental management system(EMS)and a report to society).^[2]

　　5.Other current issues

　　a)Explain current developments in auditing standards including the need for new and revised standards and evaluate their impact on the conduct of audits.^[3]

　　b)Discuss other current legal,ethical,other professional and practical matters that affect accountants,auditors,their employers and the profession.^[3]