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注意!2019年9月ACCA考试,AA新考纲变化解析!

来源:未知 发布时间:2019-09-02 11:13

ACCA考试共需要经过13门考试,其中较为有难度的一科就是《审计与认证业务》,简称为AA。AA是历年来一次通过率都极为偏低的科目,据ACCA官方统计,近两年来,其全球考试通过率平均不高于40%。
  ACCA考试共需要经过13门考试,其中较为有难度的一科就是《审计与认证业务》,简称为AA。
 
  AA是历年来一次通过率都极为偏低的科目,据ACCA官方统计,近两年来,其全球考试通过率平均不高于40%。
 
注意!2019年9月ACCA考试,AA新考纲变化解析!
 
  「ACCA官方通过率」
 
  2019年9月将是ACCA新考纲实施的第一个考季,为了更快地拿下这一考试,希望大家都能尽快掌握本次考季中,考纲的一些变化。
 
  具体内容如下:
 
  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 to communicate with those charged with 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.
 
  以上就是AA新考纲所带来的一些变化,想了解更多关于2019年ACCA考试资讯,欢迎访问泽稷教育。



 
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