ACCA2011年6月份考試大綱(F8)(11)

　　隨著ACCA2010年12月份考試的結束，考生正式進入ACCA2011年6月份的考試備考當中，為幫助廣大考生迅速掌握考試要點，定位好備考重點，正保會計網校本著服務廣大考生、努力讓廣大考生的復習、備考事半功倍的宗旨，將陸續(xù)公布2011年6月份ACCA考試大綱和學習指南，以饗考生！該大綱和學習指南旨在幫助考生規(guī)劃學習，并為每一部分的考點提供詳細的信息。

　　F.REVIEW

　　1.Subsequent events

　　a)Explain the purpose of a subsequent events review.^[1]

　　b)Discuss the procedures to be undertaken in performing a subsequent events review.^[2]

　　2.Going concern

　　a)Define and discuss the significance of the concept of going concern.^[2]

　　b)Explain the importance of and the need for going concern reviews.^[2]

　　c)Explain the respective responsibilities of auditors and management regarding going concern.^[1]

　　d)Discuss the procedures to be applied in performing going concern reviews.^[2]

　　e)Discuss the disclosure requirements in relation to going concern issues.^[2]

　　f)Discuss the reporting implications of the findings of going concern reviews.^[2]

　　3.Written representations

　　a)Explain the purpose of and procedure for obtaining written representations.^[2]

　　b)Discuss the quality and reliability of written representations as audit evidence.^[2]

　　c)Discuss the circumstances where written representations are necessary and the matters on which representations are commonly obtained.^[2]

　　4.Audit finalisation and the final review

　　a)Discuss the importance of the overall review of evidence obtained.^[2]

　　b)Explain the significance of uncorrected misstatements.^[1]

　　Evaluate the effect of dealing with uncorrected misstatements.^[2]