ACCA2011年6月份考試大綱(P1)(4)

來源: www.accaglobal.com 編輯： 2011/01/11 10:10:06　字體：大小

　　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、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。

　　AIM

　　To apply relevant knowledge,skills and exercise professional judgement in carrying out the role of the accountant relating to governance,internal control,compliance and the management of risk within an organisation,in the context of an overall ethical framework.

　　MAIN CAPABILITIES

　　On successful completion of this paper,candidates should be able to:

　　A Define governance and explain its function in the effective management and control of organisations and of the resources for which they are accountable

　　B Evaluate the professional accountant's role in internal control,review and compliance

　　C Explain the role of the accountant in identifying and assessing risk

　　D Explain and evaluate the role of the accountant in controlling and mitigating risk

　　E Demonstrate the application of professional values and judgement through an ethical framework that is in the best interests of society and the profession,in compliance with relevant professional codes,laws and regulations.