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ACCA2011年6月份考試大綱(F8)(12)
隨著ACCA2010年12月份考試的結(jié)束，考生正式進(jìn)入ACCA2011年6月份的考試備考當(dāng)中，為幫助廣大考生迅速掌握考試要點(diǎn)，定位好備考重點(diǎn)，正保會(huì)計(jì)網(wǎng)校本著服務(wù)廣大考生、努力讓廣大考生的復(fù)習(xí)、備考事半功倍的宗旨，將陸續(xù)公布2011年6月份ACCA考試大綱和學(xué)習(xí)指南，以饗考生！該大綱和學(xué)習(xí)指南旨在幫助考生規(guī)劃學(xué)習(xí)，并為每一部分的考點(diǎn)提供詳細(xì)的信息。
G.REPORTING
1.Audit reports
a)Describe and analyse the format and content of unmodified audit reports.[2]
b)Describe and analyse the format and content of modified audit reports.[2]
2.Reports to management
a)Identify and analyse internal control and system deficiencies and significant deficiencies and their potential effects,and make appropriate recommendations to management.[2]
3.Internal audit reports
a)Describe and explain the format and content of internal audit review reports and other reports dealing with the enhancement of performance.[1]
b)Explain the process for producing an internal audit report.[1]
READING LIST
This section only contains examiner suggested reading which is in addition to the study texts and/or revision materials and/or other reading listed within the learning content provider directory.
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