2013年ACCA考试辅导资料：F8考试大纲
 
　　RATIONALE
　　The Audit and Assurance syllabus is essentially divided into seven areas.The syllabus starts with the nature,purpose and scope of assurance engagements,including the statutory audit,its regulatory environment,and introduces professional ethics relating to audit and assurance.It then leads into internal audit,including the scope of internal audit as well as the differences between internal audit and external audit.The syllabus then covers a range of areas relating to an audit of financial statements.These include planning and risk assessment,*uating internal controls,audit evidence,and a review of the financial statements.The final section then deals with reporting,including statutory audit reports,management reports,and internal audit reports.
　　DETAILED SYLLABUS
　　A.Audit framework and regulation
　　1.The concept of audit and other assurance engagements
　　2.Statutory audits
　　3.The regulatory environment and corporate governance
　　4.Professional ethics and ACCA's Code of Ethics and Conduct
 
　　B.Internal audit
　　1.Internal audit and corporate governance
　　2.Differences between the external auditor and the internal audit function
　　3.The scope of the internal audit function
　　4.Outsourcing the internal audit function
　　5.Internal audit assignments
　　C.Planning and risk assessment
　　1.Objective and general principles
　　2.Assessing the risks of material misstatement
　　3.Understanding the entity and its environment
　　4.Materiality,fraud,laws and regulations
　　5.Analytical procedures
　　6.Planning an audit
　　7.Audit documentation
　　D.Internal control
　　1.Internal control systems
　　2.The use of internal control systems by auditors
　　3.Transaction cycles
　　4.Tests of control
　　5.The *uation of internal control components
　　6.Communication on internal control
　　
　　
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