2013年ACCA考試輔導(dǎo)資料：F8考試大綱
 
　　RATIONALE
　　The Audit and Assurance syllabus is essentially divided into seven areas.The syllabus starts with the nature,purpose and scope of assurance engagements,including the statutory audit,its regulatory environment,and introduces professional ethics relating to audit and assurance.It then leads into internal audit,including the scope of internal audit as well as the differences between internal audit and external audit.The syllabus then covers a range of areas relating to an audit of financial statements.These include planning and risk assessment,*uating internal controls,audit evidence,and a review of the financial statements.The final section then deals with reporting,including statutory audit reports,management reports,and internal audit reports.
　　DETAILED SYLLABUS
　　A.Audit framework and regulation
　　1.The concept of audit and other assurance engagements
　　2.Statutory audits
　　3.The regulatory environment and corporate governance
　　4.Professional ethics and ACCA's Code of Ethics and Conduct
 
　　B.Internal audit
　　1.Internal audit and corporate governance
　　2.Differences between the external auditor and the internal audit function
　　3.The scope of the internal audit function
　　4.Outsourcing the internal audit function
　　5.Internal audit assignments
　　C.Planning and risk assessment
　　1.Objective and general principles
　　2.Assessing the risks of material misstatement
　　3.Understanding the entity and its environment
　　4.Materiality,fraud,laws and regulations
　　5.Analytical procedures
　　6.Planning an audit
　　7.Audit documentation
　　D.Internal control
　　1.Internal control systems
　　2.The use of internal control systems by auditors
　　3.Transaction cycles
　　4.Tests of control
　　5.The *uation of internal control components
　　6.Communication on internal control
　　
　　
　　高頓網(wǎng)校特別提醒：已經(jīng)報名2013年ACCA考試的考生可按照復(fù)習(xí)計劃有效進(jìn)行！另外，高頓網(wǎng)校2013年ACCA考試輔導(dǎo)高清課程已經(jīng)開通，通過針對性地講解、訓(xùn)練、答疑、模考，對學(xué)習(xí)過程進(jìn)行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
　　
　　報考指南：2013年ACCA考試備考指南
　　考前沖刺：ACCA備考秘籍   ACCA暑期優(yōu)惠
　　高清網(wǎng)課：ACCA考試網(wǎng)絡(luò)課程