ACCA考試共需要經(jīng)過13門考試，其中較為有難度的一科就是《審計與認(rèn)證業(yè)務(wù)》，簡稱為AA。AA是歷年來一次通過率都極為偏低的科目，據(jù)ACCA官方統(tǒng)計，近兩年來，其全球考試通過率平均不高于40%
2019年9月將是ACCA新考綱實(shí)施的第一個考季，為了更快地拿下這一考試，筆者希望大家都能盡快掌握本次考季中，考綱的一些變化。具體內(nèi)容如下：
Summary of changes to Audit and Assurance (AA)
ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of
stakeholders such as employers, students, regulatory and advisory bodies and learning providers.
The main areas which have been added to the syllabus are summarised in the table below.
Table 1 – Amendments to AA
Section and subject area Syllabus content
B1(e) A learning outcome has been added in
respect of quality control. Candidates now
need an understanding of the objectives
and importance of quality control, as well
as being able to explain quality control
procedures.
Explain the overall objectives and
importance of quality control
procedures in concluding an audit.
C2(a) The references to internal control
questionnaires and internal control
questionnaires have been combined.
Explain how auditors record internal
control systems including the use of
narrative notes, flowcharts and
questionnaires.
C3(b) The learning outcome has been reworded
to make specific reference to key controls.
Describe control objectives, control
procedures, activities, key controls
and tests of control in relation to:
i) The sales system;
ii) The purchases system
iii) The payroll system
iv) The inventory system
v) The cash system
vi) Non-current assets
C4(c) The learning outcome which was
previously under A3(g) has been moved
to C4(c) as it is considered to be most
relevant to the issue of internal control.
Discuss the need for auditors to
communicate with those charged
with governance.
C5(b) The specific reference to appropriate
international codes of corporate
governance has been removed.
Discuss the elements of best
practice in the structure and
operations of internal audit.
D5(a) &D5(b)
These learning outcomes have been
reworded to include reference to data
analytics.
D Audit evidence
5. Computer-assisted audit
techniques
a) Explain the use of computerassisted
audit techniques and data
analytics in the context of an audit.
b) Discuss and provide relevant
examples of the use of test data and
audit software and other data
analytics tools.
以上就是AA新考綱所帶來的一些變化，希望各位ACCA同學(xué)都能盡快Get和掌握好，順利地拿下這一次的AA考試
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