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　　AAA審計與鑒證業(yè)務MAIN CONTENT主要內容
　　A.Explain the concept of audit and assurance and thefunctions of audit,corporate governance,including ethics and professionalconduct.解釋審計和鑒證業(yè)務的概念，以及審計、公司治理(包括道德規(guī)范和專業(yè)準則)的職能。
　　B.Demonstrate how the auditor obtains and acceptsaudit engagements,obtains an understanding of the entity and its environment,assesses the risk of material misstatement(whether arising from fraud or otherirregularities)and plans an audit of financial statements了解審計師如何獲得和接受審計業(yè)務，如何了解企業(yè)及其環(huán)境，評估重大錯報的風險(無論是由欺詐還是其他違規(guī)行為引起的)，以及如何計劃對財務報表的審計。
　　C.Describe and *uate internal controls,techniquesand audit tests,including IT systems to identify and communicate control risksand their potential consequences,making appropriate recommendations.Describethe scope,role and function of internal audit.描述和評估內部控制、技術和審計測試，包括識別和傳遞控制風險及潛在后果的IT系統(tǒng)，并提出適當的建議。描述內部審計的范圍、作用和職能。
　　D.Identify and describe the work and evidenceobtained by the auditor and others required to meet the objectives of auditengagements and the application of the International Standards on Auditing(ISAs).識別和描述審計師和其他人員為達到審計業(yè)務目標以及應用國際審計標準(ISAs)而做得工作和獲得的證據。
　　E.Explain how consideration of subsequent events and the going concernprinciple can inform the conclusions from audit work and are reflected indifferent types of auditor’s report,written representations and the finalreview and report.解釋后續(xù)事件和持續(xù)經營問題是如何從審計工作中得出結論，并解釋這些問題在不同類型的審計報告中的影響、以及對書面陳述、最終審查和報告的影響。
　　The syllabus大綱
　　A.Audit framework andregulation審計框架和監(jiān)管
　　1.The concept of auditand other assurance engagements審計和其他鑒證業(yè)務的概念
　　2.External audits外部審計
　　3.Corporate governance公司治理
　　4.Professional ethicsand ACCA’s Code of Ethics and Conduct職業(yè)道德和ACCA的道德與行為準則
　　B.Planning and riskassessment計劃與風險評估
　　1.Obtaining,acceptingand continuing audit engagements獲取、接受和保持審計業(yè)務
　　2.Objective and generalprinciples目標和一般原則
　　3.Assessing auditrisks.審計風險評估
　　4.Understanding theentity and its environment理解整體及其環(huán)境
　　5.Fraud,laws andregulations欺詐、法律法規(guī)
　　6.Audit planning anddocumentation審核計劃及文件編制
　　C.Internal control內部控制
　　1.Internal controlsystems內部控制制度
　　2.The use and*uation of internal control systems by auditors審計師對內部控制系統(tǒng)的使用和評價
　　3.Tests of controls控制測試
　　4.Communication oninternal control內部控制溝通
　　5.Internal audit andgovernance and the differences between external audit and internal audit內部審計與治理及外部審計與內部審計的區(qū)別
　　6.The scope of theinternal audit function,outsourcing and internal audit assignments內部審計職能的范圍、外包和內部審計業(yè)務
　　D.Audit evidence審計證據
　　1.Financial statementassertions and audit evidence財務報表認定和審計證據
　　2.Audit procedures審計程序
　　3.Audit sampling andother means of testing審核、抽樣等檢測手段
　　4.The audit of specificitems具體會計科目的審計
　　5.Computer-assistedaudit techniques計算機輔助審計技術
　　6.The work of others其他人的工作
　　7.Not-for-profitorganisations非營利性組織
　　E.Review and reporting復核和報告
　　1.Subsequent events期后事項
　　2.Going concern持續(xù)經營
　　3.Writtenrepresentations書面稱述
　　4.Audit finalisationand the final review審核定稿和最終審核
　　5.The Independent Auditor’sReport獨立審計師的報告