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ACCA AAA考试考纲变化:Planning and conducting an audit of historical financial informat

又是一年ACCA出考纲的时刻,学员要了解ACCA考纲的变化,为ACCA考试做好充分的准备才可以。今天融跃小编给大家分享,ACCA AAA考试考纲变化:Planning and conducting an audit of historical financial information!

ACCA考试中考纲的变化一般都不会是特别的,但是每4-5年也会出现一次考纲的大变动。Planning and conducting an audit of historical financial information的考纲变化具体内容如下:

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ACCA考试

1、Planning、materiality and assressing the risk of meterial misstatement

D) Interpret the results of analytical procedures, in an unbiased mannerand historical financial apply professional scepticism to support the identification of contradictory information information and assessment of risks ofmaterial misstatement.

New learning outcome to specifically reflect the requirements of ISA 315 (Revised 2019) in relation to the use of analytical procedures in risk assessment.

更加清晰的表述在风险评估中的使用分析性程序

E) Evaluate the results of planning and risk assessment procedures to determine the relevant audit strategy, including the auditor's responses.

Learning outcome revised to reflect the requirements of ISA 315 (Revised 2019) 根据 ISA315 修改了此大纲

G)Discuss the importance of the auditor gaining an understanding of the entity including the applicable financial reporting framework, its accounting policies, significant classes oftransactions, balances and disclosures and the entit/s system of internal control and recommend additional information which may be required in gaining that understanding.

Learning outcome extended to better reflect the requirements of ISA 315 (Revised 2019) in relation to gaining an understanding ofthe entity.

根据 ISA315 修改了此大纲帮助我们更好的了解企业

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