ACCA2011年6月份考試大綱(P7)(13)

　　隨著ACCA2010年12月份考試的結(jié)束，考生正式進入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，定位好備考重點，正保會計網(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提供詳細的信息。

　　NOTE OF SIGNIFICANT CHANGES TO STUDY GUIDE PAPER P7(INT)

　　RATIONALE FOR CHANGES TO P7

　　ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders such as employers,students,regulatory and advisory bodies and learning providers.As a result of the latest review,ACCA is making changes to the ACCA Qualification,effective from June 2011.With each syllabus is included a specific rationale for these changes as far as each examination syllabus and study guide is concerned.

　　As far as P7(INT)is concerned,the internal audit area has been amended,and the study guide outcomes changed and therefore is shown as an addition and deletion.

　　Deletions include areas that will not be examined by the current examiner,who was not involved when the original syllabus was designed.

　　The main areas to be added or deleted from the syllabus from that date are shown in Table 1 below:

　　Table 1–Additions to P7

　　Please note that capability D Assignments has been split into two capabilities–D Audit of historical financial information and E Other Assignments.

　　

　　The areas to be removed from the syllabus are shown in Table 2 below:

　　Table 2–Deletions to P7