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ACCA 考纲考点介绍不知道吗?

作者:acca泽稷 2020-08-24 10:00
 
  2019年9月将是ACCA新考纲实施的第一个考季,今年的ACCA考试考纲有什么变化呢,今天泽稷教育小编带你来看看。
 
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  1、AA考纲变化
 
  Summary of changes to Audit and Assurance(AA)
 
  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.The main areas which have been added to the syllabus are summarised in the table below.
 
  Table 1–Amendments to AA
 
  Section and subject area Syllabus content
 
  B1(e)A learning outcome has been added in respect of quality control.Candidates now need an understanding of the objectives and importance of quality control,as well as being able to explain quality control procedures.Explain the overall objectives and importance of quality control procedures in concluding an audit.
 
  C2(a)The references to internal control questionnaires and internal control questionnaires have been combined.Explain how auditors record internal control systems including the use of narrative notes,flowcharts and questionnaires.
 
  C3(b)The learning outcome has been reworded to make specific reference to key controls.Describe control objectives,control procedures,activities,key controls and tests of control in relation to:
 
  i)The sales system;
 
  ii)The purchases system
 
  iii)The payroll system
 
  iv)The inventory system
 
  v)The cash system
 
  vi)Non-current assets
 
  C4(c)The learning outcome which was previously under A3(g)has been moved to C4(c)as it is considered to be most relevant to the issue of internal control.Discuss the need for auditors tocommunicate with those chargedwith governance.
 
  C5(b)The specific reference to appropriate international codes of corporate governance has been removed.Discuss the elements of best practice in the structure and operations of internal audit.
 
  D5(a)&D5(b)
 
  These learning outcomes have been reworded to include reference to data analytics.
 
  D Audit evidence
 
  5.Computer-assisted audit techniques
 
  a)Explain the use of computerassisted
 
  audit techniques and data
 
  analytics in the context of an audit.
 
  b)Discuss and provide relevant
 
  examples of the use of test data and
 
  audit software and other data
 
  analytics tools.
 
  2、FR考纲变化
 
  Summary of changes to Financial Reporting(FR)
 
  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.
 
  Note of significant changes to study guide:
 
  ------Table 1–Deletions
 
  A2c)c)Explain and compute amounts using the following measures:
 
  i)historical cost
 
  ii)current cost
 
  iii)net realisable value
 
  iv)present value of
 
  future cash flows
 
  v)fair value
 
  This learning outcome has been updated to reflect the revised Conceptual Framework for Financial Reporting®(March,2018)
 
  -------Table 2–Additions
 
  A2c)c)Explain and compute amounts using the following measures:
 
  i)historical cost
 
  ii)current cost
 
  iii)value in use
 
  v)fair value
 
  This learning outcome has been updated to reflect the revised Conceptual Framework for Financial Reporting®(March,2018)
 
  对于以上大家都是否了解了呢,加油吧小伙伴们。
  
           以上是泽稷小编准备的关于ACCA考试问题的解答,如果想关注更多的ACCA考试资讯及考试公告,请登录泽稷ACCA。

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