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(jì)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(jì)，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(gè)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.