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。
E OTHER ASSIGNMENTS
1.Audit-related services
a)Describe the nature of audit-related services,the circumstances in which they might be required and the comparative levels of assurance provided by professional accountants and distinguish between:[2]
i)audit-related services and an audit of historical financial statements
ii)an attestation engagement and a direct reporting engagement.[2]
b)Plan review engagements,for example:[2]
i)a review of interim financial information
ii)a'due diligence'assignment(when acquiring a company,business or other assets).
c)Explain the importance of enquiry and analytical procedures in review engagements and apply these procedures.[2]
2.Assurance services
a)Describe the main categories of assurance services that audit firms can provide and assess the benefits of providing these services to management and external users.[3]
b)Justify a level of assurance(reasonable,high,moderate,limited,negative)for an engagement depending on the subject matter evaluated,the criteria used,the procedures applied and the quality and quantity of evidence obtained.[3]
c)Recognise the ways in which different types of risk(e.g.strategic,operating,information)may be identified and analysed and assess how management should respond to risk.[3]
3.Prospective financial information
a)Define'prospective financial information'(PFI)and distinguish between a'forecast',a'projection',a'hypothetical illustration'and a'target'.[1]
b)Explain the principles of useful PFI.[1]
c)Identify and describe the matters to be considered before accepting a specified engagement to report on PFI.[2]
d)Discuss the level of assurance that the auditor may provide and explain the other factors to be considered in determining the nature,timing and extent of examination procedures.[1]
e)Describe examination procedures to verify forecasts and projections.[2]
f)Compare the content of a report on an examination of PFI with reports made in providing audit-related services.[2]
4.Forensic audits
a)Define the terms'forensic accounting','forensic investigation'and'forensic audit'.[1]
b)Describe the major applications of forensic auditing(e.g.fraud,negligence,insurance claims)and analyse the role of the forensic auditor as an expert witness.[2]
c)Apply the fundamental ethical principles to professional accountants engaged in forensic audit assignments.[2]
d)Plan a forensic audit engagement.[2]
e)Select investigative procedures and evaluate evidence appropriate to determining the loss in a given situation.[3]
5.Internal audit
a)Evaluate the potential impact of an internal audit department on the planning and performance of the external audit.[2]
b)Explain the benefits and potential drawbacks of outsourcing internal audit.[2]
c)Consider the ethical implications of the external auditor providing an internal audit service to a client.[2]
6.Outsourcing
a)Explain the different approaches to'outsourcing'and compare with'insourcing'.[2]
b)Discuss and conclude on the advantages and disadvantages of outsourcing finance and accounting functions.[3]
c)Recognise and evaluate the impact of outsourced functions on the conduct of an audit.[3]
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