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　　AAA審計(jì)與鑒證業(yè)務(wù)MAIN CONTENT主要內(nèi)容
　　A.Explain the concept of audit and assurance and thefunctions of audit,corporate governance,including ethics and professionalconduct.解釋審計(jì)和鑒證業(yè)務(wù)的概念，以及審計(jì)、公司治理(包括道德規(guī)范和專(zhuān)業(yè)準(zhǔn)則)的職能。
　　B.Demonstrate how the auditor obtains and acceptsaudit engagements,obtains an understanding of the entity and its environment,assesses the risk of material misstatement(whether arising from fraud or otherirregularities)and plans an audit of financial statements了解審計(jì)師如何獲得和接受審計(jì)業(yè)務(wù)，如何了解企業(yè)及其環(huán)境，評(píng)估重大錯(cuò)報(bào)的風(fēng)險(xiǎn)(無(wú)論是由欺詐還是其他違規(guī)行為引起的)，以及如何計(jì)劃對(duì)財(cái)務(wù)報(bào)表的審計(jì)。
　　C.Describe and *uate internal controls,techniquesand audit tests,including IT systems to identify and communicate control risksand their potential consequences,making appropriate recommendations.Describethe scope,role and function of internal audit.描述和評(píng)估內(nèi)部控制、技術(shù)和審計(jì)測(cè)試，包括識(shí)別和傳遞控制風(fēng)險(xiǎn)及潛在后果的IT系統(tǒng)，并提出適當(dāng)?shù)慕ㄗh。描述內(nèi)部審計(jì)的范圍、作用和職能。
　　D.Identify and describe the work and evidenceobtained by the auditor and others required to meet the objectives of auditengagements and the application of the International Standards on Auditing(ISAs).識(shí)別和描述審計(jì)師和其他人員為達(dá)到審計(jì)業(yè)務(wù)目標(biāo)以及應(yīng)用國(guó)際審計(jì)標(biāo)準(zhǔn)(ISAs)而做得工作和獲得的證據(jù)。
　　E.Explain how consideration of subsequent events and the going concernprinciple can inform the conclusions from audit work and are reflected indifferent types of auditor’s report,written representations and the finalreview and report.解釋后續(xù)事件和持續(xù)經(jīng)營(yíng)問(wèn)題是如何從審計(jì)工作中得出結(jié)論，并解釋這些問(wèn)題在不同類(lèi)型的審計(jì)報(bào)告中的影響、以及對(duì)書(shū)面陳述、最終審查和報(bào)告的影響。
　　The syllabus大綱
　　A.Audit framework andregulation審計(jì)框架和監(jiān)管
　　1.The concept of auditand other assurance engagements審計(jì)和其他鑒證業(yè)務(wù)的概念
　　2.External audits外部審計(jì)
　　3.Corporate governance公司治理
　　4.Professional ethicsand ACCA’s Code of Ethics and Conduct職業(yè)道德和ACCA的道德與行為準(zhǔn)則
　　B.Planning and riskassessment計(jì)劃與風(fēng)險(xiǎn)評(píng)估
　　1.Obtaining,acceptingand continuing audit engagements獲取、接受和保持審計(jì)業(yè)務(wù)
　　2.Objective and generalprinciples目標(biāo)和一般原則
　　3.Assessing auditrisks.審計(jì)風(fēng)險(xiǎn)評(píng)估
　　4.Understanding theentity and its environment理解整體及其環(huán)境
　　5.Fraud,laws andregulations欺詐、法律法規(guī)
　　6.Audit planning anddocumentation審核計(jì)劃及文件編制
　　C.Internal control內(nèi)部控制
　　1.Internal controlsystems內(nèi)部控制制度
　　2.The use and*uation of internal control systems by auditors審計(jì)師對(duì)內(nèi)部控制系統(tǒng)的使用和評(píng)價(jià)
　　3.Tests of controls控制測(cè)試
　　4.Communication oninternal control內(nèi)部控制溝通
　　5.Internal audit andgovernance and the differences between external audit and internal audit內(nèi)部審計(jì)與治理及外部審計(jì)與內(nèi)部審計(jì)的區(qū)別
　　6.The scope of theinternal audit function,outsourcing and internal audit assignments內(nèi)部審計(jì)職能的范圍、外包和內(nèi)部審計(jì)業(yè)務(wù)
　　D.Audit evidence審計(jì)證據(jù)
　　1.Financial statementassertions and audit evidence財(cái)務(wù)報(bào)表認(rèn)定和審計(jì)證據(jù)
　　2.Audit procedures審計(jì)程序
　　3.Audit sampling andother means of testing審核、抽樣等檢測(cè)手段
　　4.The audit of specificitems具體會(huì)計(jì)科目的審計(jì)
　　5.Computer-assistedaudit techniques計(jì)算機(jī)輔助審計(jì)技術(shù)
　　6.The work of others其他人的工作
　　7.Not-for-profitorganisations非營(yíng)利性組織
　　E.Review and reporting復(fù)核和報(bào)告
　　1.Subsequent events期后事項(xiàng)
　　2.Going concern持續(xù)經(jīng)營(yíng)
　　3.Writtenrepresentations書(shū)面稱(chēng)述
　　4.Audit finalisationand the final review審核定稿和最終審核
　　5.The Independent Auditor’sReport獨(dú)立審計(jì)師的報(bào)告