ACCA2011年6月份考試大綱(P7)(10)

　　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。

　　F REPORTING

　　1.Auditor's reports

　　a)Critically appraise the form and content of a standard unmodified auditor's report.^[3]

　　b)Recognise and evaluate the factors to be taken into account when forming an audit opinion in a given situation and justify audit opinions that are consistent with the results of audit procedures.^[3]

　　c)Assess whether or not a proposed audit opinion is appropriate.^[3]

　　d)Recognise when the use of an emphasis of matter paragraph and other matter paragraph would be appropriate.^[3]

　　2.Reports to those charged with governance and management

　　a)Critically assess the quality of a report to those charged with governance and management.^[3]

　　b)Advise on the content of reports to those charged with governance and management in a given situation.^[3]

　　3.Other reports

　　a)Analyse the form and content of the professional accountant's report for an assurance engagement as compared with an auditor’s report.^[2]

　　b)Discuss the content of a report on examination of prospective financial information.^[2]

　　c)Discuss the effectiveness of the'negative assurance'form of reporting and evaluate situations in which it may be appropriate to express a reservation or deny a conclusion.^[3]