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  ACA:Assurance-Specification grid
  This grid shows the relative weightings of subjects within this module and should guide the relative study time spent on each. Over time the marks available in the assessment will equate to the weightings below, while slight variations may occur in individual assessments to enable suitably rigorous questions to be set.
 
 Weighting (%)
1 The concept, process and need for assurance20
2 Internal controls25
3 Gathering evidence on an assurance engagement35
4 Professional ethics20
 100
  The following learning outcomes should be read in conjunction with the Assurance and Audit and Ethics Standards tables in Appendix 1.
 
  1 The concept, process and need for assurance
  Candidates will be able to explain the concept of assurance, why assurance is required and the reasons for assurance engagements being carried out by appropriately qualified professionals.
  In the assessment, candidates may be required to:
  a. define the concept of assurance
  b. state why users desire assurance reports and provide examples of the benefits gained from them
  c. compare the functions and responsibilities of the different parties involved in an assurance engagement
  d. compare the purposes and characteristics of, and levels of assurance obtained from, different assurance engagements
  e. identify the issues which can lead to gaps between the outcomes delivered by the assurance engagement and the expectations of users of the assurance reports, and suggest how these can be overcome
  f. define the assurance process, including:
  - obtaining the engagement
  - continuous risk assessment
  - engagement acceptance
  - the scope of the engagement
  - planning the engagement
  - performing the engagement
  - obtaining evidence
  - *uation of results of assurance work
  - concluding and reporting on the engagement
  - reporting to the engaging party
  - keeping records of the work performed
  g. recognise the need to plan and perform assurance engagements with an attitude of professional scepticism
  h. define the concept of reasonable assurance.
 
  2 Internal controls
  Candidates will be able to explain the nature of internal controls and why they are important, document an organisation’s internal controls and identify weaknesses in internal control systems.
  a. state the reasons for organisations having effective systems of control
  b. identify the fundamental principles of effective control systems
  c. identify the main areas of a business that need effective control systems
  d. identify the components of internal control in both manual and IT environments, including:
  - the overall control environment
  - preventative and detective controls
  - internal audit
  e. define and classify different types of internal control, with particular emphasis upon those which impact upon the quality of financial information
  f. show how specified internal controls mitigate risk and state their limitations
  g. identify internal controls for an organisation in a given scenario
  h. identify internal control weaknesses in a given scenario
  i. identify, for a specified organisation, the sources of information which will enable a sufficient record to be made of accounting or other systems and internal controls.
 
  3 Gathering evidence on an assurance engagement
  Candidates will be able to select sufficient and appropriate methods of obtaining assurance evidence and recognise when conclusions can be drawn from evidence obtained or where issues need to be referred to a senior colleague.
  In the assessment, candidates may be required to:
  a. state the reasons for preparing and keeping documentation relating to an assurance engagement
  b. identify and compare the different methods of obtaining evidence from the use of tests of control and substantive procedures, including analytical procedures
  c. recognise the strengths and weaknesses of the different methods of obtaining evidence
  d. identify the situations within which the different methods of obtaining evidence should and should not be used
  e. compare the reliability of different types of assurance evidence
  f. select appropriate methods of obtaining evidence from tests of control and from substantive procedures for a given business scenario
  g. recognise when the quantity and quality of evidence gathered from various tests and procedures is of a sufficient and appropriate level to draw reasonable conclusions on which to base a report
  h. identify the circumstances in which written confirmation of representations from management should be sought and the reliability of such confirmation as a form of assurance evidence
  i. recognise issues arising whilst gathering assurance evidence that should be referred to a senior colleague.
 
  4 Professional ethics
  Candidates will be able to understand the importance of ethical * to a professional and identify issues relating to integrity, objectivity, professional competence and due care, confidentiality, professional * and independence.
  In the assessment, candidates may be required to:
  a. state the role of ethical codes and their importance to the profession
  b. recognise the differences between a rules based ethical code and one based upon a set of principles
  c. recognise how the principles of professional * protect the public and fellow professionals
  d. identify the key features of the system of professional ethics adopted by IFAC and ICAEW
  e. identify the fundamental principles underlying the IFAC and the ICAEW code of ethics
  f. recognise the importance of integrity and objectivity to professional accountants, identifying situations that may impair or threaten integrity and objectivity
  g. suggest courses of action to resolve ethical conflicts relating to integrity and objectivity
  h. respond appropriately to the request of an employer to undertake work outside the confines of an individual’s expertise or experience
  i. recognise the importance of confidentiality and identify the sources of risks of accidental disclosure of information
  j. identify steps to prevent the accidental disclosure of information
  k. identify situations in which confidential information may be disclosed
  l. define independence and recognise why those undertaking an assurance engagement are required to be independent of their clients
  m. identify the following threats to the fundamental ethical principles and the independence of assurance providers:
  - self-interest threat
  - self-review threat
  - management threat
  - advocacy threat
  - familiarity threat
  - intimidation threat
  n. identify safeguards to eliminate or reduce threats to the fundamental ethical principles and the independence of assurance providers
  o. suggest how a conflict of loyalty between the duty a professional accountant has to their employer and the duty to their profession could be resolved.
 
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 高頓網(wǎng)校特別提醒:已經(jīng)報名2014年ACA考試的考生可按照復習計劃有效進行!另外,高頓網(wǎng)校ACA課程即將推出,通過針對性地講解、訓練、答疑、???,對學習過程進行全程跟蹤、分析、指導,可以幫助考生全面提升備考效果。
 
  報考指南: 2014年ACA考試報考指南 
  考前沖刺:ACA考試經(jīng)驗分享   考試輔導