這次澤稷小編為同學(xué)們帶來(lái)的是ACCA AAA科目考綱指南哦,同學(xué)們中如果有正在進(jìn)行ACCA備考的同學(xué)可一定不要錯(cuò)過(guò)了,這些考綱內(nèi)容可都是很重要的,希望能夠?qū)ν瑢W(xué)們的備考有所幫助吧!


 ACCA備考資料免費(fèi)領(lǐng)取?。?!


AdvancedAudit and Assurance

       MAIN CONTENT主要內(nèi)容

       A.Recognise the legal and regulatory environment and its impact on auditand assurance practice識(shí)別法律和監(jiān)管環(huán)境及其對(duì)審計(jì)和鑒證業(yè)務(wù)的影響

       B.Demonstrate the ability to work effectively on an assurance or otherservice engagement within a professional and ethical framework在專業(yè)和道德的框架下,證明在鑒證或其他服務(wù)的有效工作能力

       C.Assess and recommend appropriate quality control policies and proceduresin practice management and recognise the auditor’s position in relation to theacceptance and retention of professional appointments在實(shí)踐管理中評(píng)估和建議適當(dāng)?shù)馁|(zhì)量控制政策和程序,并認(rèn)可審計(jì)師在接受和保留專業(yè)邀約的地位

       D.Identify and formulate the work required to meet the objectives of auditassignments and apply the International Standards on Auditing識(shí)別和制定為了滿足審計(jì)任務(wù)目標(biāo)所需的工作,以及國(guó)際審計(jì)標(biāo)準(zhǔn)的運(yùn)用

       E.Evaluate findings and the results of work performed and draft suitablereports on assignments評(píng)估發(fā)現(xiàn)的問(wèn)題和已完成工作的結(jié)果,并就業(yè)務(wù)起草適當(dāng)?shù)膱?bào)告

       F.Identify and formulate the work required to meet the objectives ofnon-audit assignments識(shí)別和制定為了滿足非審計(jì)業(yè)務(wù)目標(biāo)所需的工作

       G.Understand the current issues and developments relating to the provisionof audit-related and assurance services理解審計(jì)與鑒證業(yè)務(wù)相關(guān)的當(dāng)前問(wèn)題和發(fā)展

The syllabus大綱

The syllabus大綱

       A.Regulatory Environment監(jiān)管環(huán)境

       1.Internationalregulatory frameworks for audit and assurance services審計(jì)和鑒證業(yè)務(wù)的國(guó)際管制框架

       2.Money laundering洗錢

       3.Laws and regulations法律法規(guī)

       B.Professional and Ethical Considerations專業(yè)和道德方面的考慮

       1.Code of Ethics forProfessional Accountants專業(yè)會(huì)計(jì)師職業(yè)道德守則

       2.Fraud and error舞弊和錯(cuò)誤

       3.Professionalliability職業(yè)責(zé)任

       C.Quality Control and Practice Management質(zhì)量控制和實(shí)踐管理

       1.Quality control(firm-wide)質(zhì)量控制(事務(wù)所層面)

       2.Advertising,tendering and obtaining professional work and fees廣告、招標(biāo)及專業(yè)工作費(fèi)用

       3.Professionalappointments業(yè)務(wù)約定

       D.Planning and conducting an audit of historical financial information對(duì)歷史財(cái)務(wù)信息進(jìn)行規(guī)劃和審計(jì)

       1.Planning,materialityand assessing the risk of material misstatement計(jì)劃、重要性和評(píng)估重大錯(cuò)報(bào)的風(fēng)險(xiǎn)

       2.Evidence and testingconsiderations證據(jù)和測(cè)試考量

       3.Audit procedures andobtaining evidence審核程序和取證

       4.Using the work ofothers利用他人的工作

       5.Group audits集團(tuán)審計(jì)

       E.Completion,review and reporting完成、復(fù)核和報(bào)告

       1.Subsequent events andgoing concern后續(xù)事件和持續(xù)經(jīng)營(yíng)

       2.Completion and finalreview完成及最后復(fù)核

       3.Auditor’s reports審計(jì)報(bào)告

       4.Reports to thosecharged with governance and management向負(fù)責(zé)治理和管理的人員報(bào)告

       F.Other assignments其他業(yè)務(wù)

       1.Audit-related andassurance services審計(jì)相關(guān)和鑒證業(yè)務(wù)

       2.Specific assignments特定的業(yè)務(wù)

       3.The audit of social,environmental and integrated reporting社會(huì)、環(huán)境和綜合報(bào)告的審計(jì)

       4.The audit ofperformance information(pre-determined objectives)in the public sector對(duì)公共部門績(jī)效信息(預(yù)先確定的目標(biāo))的審計(jì)

       5.Reporting on otherassignments其他業(yè)務(wù)報(bào)告

       G.Current Issues and Developments當(dāng)前的問(wèn)題和發(fā)展

       1.Professional andethical developments專業(yè)及道德發(fā)展

       2.Other current issues其他當(dāng)前問(wèn)題

       Approach to examining the syllabus

       The examination is assessed in paper-based(PBE).PBE exams are 3 hours 15 minutes.

       The examination consists of:

2020ACCA AAA科目考綱指南!

       Professional marks are available from the specified format in Section A.

       考試題型

       考試為筆考形式。筆考時(shí)間為3小時(shí)15分鐘。

       考試結(jié)構(gòu)如下:

ACCA考試題型

       專業(yè)技術(shù)分(4分)會(huì)在A部分的答題格式中獲得。

       學(xué)習(xí)計(jì)劃

       AAA(高級(jí)審計(jì))是AA(審計(jì))的進(jìn)階課程,更是對(duì)SBR(戰(zhàn)略商業(yè)報(bào)告)中準(zhǔn)則內(nèi)容的考察。學(xué)員需要站在審計(jì)經(jīng)理的角度去思考審計(jì)戰(zhàn)略、計(jì)劃及相應(yīng)的審計(jì)程序,包括考慮業(yè)務(wù)承接、持續(xù)的風(fēng)險(xiǎn)、道德等相關(guān)的事項(xiàng),以及報(bào)告和對(duì)公眾的影響等相關(guān)的考慮。并不是單純的完成審計(jì)任務(wù),需要考慮業(yè)務(wù)所帶來(lái)的影響。識(shí)別法律和監(jiān)管環(huán)境對(duì)審計(jì)和其他鑒證業(yè)務(wù)和非鑒證業(yè)務(wù)的影響,包括職業(yè)道德;質(zhì)量控制;資源分配;審計(jì)程序;報(bào)告;及一些當(dāng)前的審計(jì)熱點(diǎn)問(wèn)題。

       Part A(50分)的考試基本上是在planning(計(jì)劃)階段,可能是單個(gè)公司或者是集團(tuán)公司,也有可能會(huì)出現(xiàn)好幾家公司的審計(jì)。會(huì)給出一些信息,包括提取的財(cái)務(wù)信息、其他關(guān)于審計(jì)客戶的財(cái)務(wù)、戰(zhàn)略、運(yùn)營(yíng)和其他相關(guān)的信息,甚至還有可能會(huì)提供部分的審計(jì)底稿,比如分析程序的結(jié)果等等??己说膬?nèi)容基本是考綱中的A,B,C,D的四個(gè)部分。

       需要掌握關(guān)于planning(計(jì)劃)、risk assessment(風(fēng)險(xiǎn)評(píng)估)、evidence gathering(獲取證據(jù))以及ethical and professional consideration(職業(yè)道德)的內(nèi)容。

       整體的50分中會(huì)包含4分professional marks專業(yè)分,主要針對(duì)的是回答的格式。常見(jiàn)的格式是briefingnotes簡(jiǎn)報(bào)。

       Part B(225’)2題中有一道來(lái)自考綱Section E Completion,review and reporting(完成,復(fù)核和報(bào)告)的內(nèi)容。比如assess going concern(評(píng)估持續(xù)經(jīng)營(yíng)),impact ofsubsequent event(期后事項(xiàng)的影響),evaluating identifiedmisstatements and the effect on the auditor’s report(評(píng)估識(shí)別出的錯(cuò)報(bào)以及對(duì)審計(jì)報(bào)告的影響),critique an auditor’s report or report which is to be provided tomanagement or TCWG(評(píng)價(jià)審計(jì)報(bào)告,評(píng)價(jià)提交給管理層和TCWG的報(bào)告)。

       另外一題可能是考綱的任何一個(gè)部分。

       對(duì)于考綱G current issues(最新的事項(xiàng))可能會(huì)在Section A或者B中適當(dāng)?shù)那闆r下出現(xiàn),但是不可能單獨(dú)出題。

       以上就是本次澤稷小編為同學(xué)們帶來(lái)的全部信息了,大家如果對(duì)于ACCA考試還有什么疑問(wèn)的話可以直接向我們的澤稷老師進(jìn)行提問(wèn)哦,他們會(huì)及時(shí)為你進(jìn)行解答的,同時(shí)針對(duì)同學(xué)們的備考我們澤稷網(wǎng)校還推出了ACCA網(wǎng)課的講解,同學(xué)們感興趣的話就一起來(lái)看看吧!

      點(diǎn)擊在線咨詢澤稷老師,ACCA中文寶典免費(fèi)領(lǐng),更有機(jī)會(huì)獲得海量免費(fèi)ACCA學(xué)習(xí)資料。