2020年ACCA各科目备考分享：AAA审计与鉴证业务The syllabus大纲
来源：长理培训发布时间：2020-03-11 18:06:52
A.Audit framework andregulation审计框架和监管
1.The concept of auditand other assurance engagements审计和其他鉴证业务的概念
2.External audits外部审计
3.Corporate governance公司治理
4.Professional ethicsand ACCA’s Code of Ethics and Conduct职业道德和ACCA的道德与行为准则
B.Planning and riskassessment计划与风险评估
1.Obtaining,acceptingand continuing audit engagements获取、接受和保持审计业务
2.Objective and generalprinciples目标和一般原则
3.Assessing auditrisks.审计风险评估
4.Understanding theentity and its environment理解整体及其环境
5.Fraud,laws andregulations欺诈、法律法规
6.Audit planning anddocumentation审核计划及文件编制
C.Internal control内部控制
1.Internal controlsystems内部控制制度
2.The use andevaluation of internal control systems by auditors审计师对内部控制系统的使用和评价
3.Tests of controls控制测试
4.Communication oninternal control内部控制沟通
5.Internal audit andgovernance and the differences between external audit and internal audit内部审计与治理及外部审计与内部审计的区别
6.The scope of theinternal audit function,outsourcing and internal audit assignments内部审计职能的范围、外包和内部审计业务
D.Audit evidence审计证据
1.Financial statementassertions and audit evidence财务报表认定和审计证据
2.Audit procedures审计程序
3.Audit sampling andother means of testing审核、抽样等检测手段
4.The audit of specificitems具体会计科目的审计
5.Computer-assistedaudit techniques计算机辅助审计技术
6.The work of others其他人的工作
7.Not-for-profitorganisations非营利性组织
E.Review and reporting复核和报告
1.Subsequent events期后事项
2.Going concern持续经营
3.Writtenrepresentations书面称述
4.Audit finalisationand the final review审核定稿和最终审核
5.The Independent Auditor’sReport独立审计师的报告
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