ACCA考试F8考试大纲变化解析

New A3d) New outcome covering evaluation of corporate governance practices and recommendations for improvements

A3d) Evaluate corporate governance deficiencies and  provide recommendations to allow compliance with international codes of corporate governance (2)

A6b) and A6c) Outcomes regarding outsourcing have been combined

A6b) Explain outsourcing and the associated advantages and disadvantages of outsourcing the internal audit function (1)

B1a) Outcome extended to specifically refer to continuance decisions

B1a) Discuss the requirements of professional ethics and ISAs in relation to the acceptance/continuance of audit engagements (2)

New B1e) New outcome covering quality control procedures as ISA 220, Quality Control for an Audit of Financial Statements will now be an examinable document for F8

B1e) Explain the quality control procedures that should be in place over engagement performance, monitoring quality and compliance with ethical requirements (2)

D1a) amended to reflect the new assertions as per ISA 315 (Revised) as detailed in IAASB’s Addressing Disclosures in the Audit of Financial Statements – Revised ISAs and Related Conforming amendments

D1. Financial statement assertions and audit evidence

a) Explain the assertions contained in the financial statements about: (2)

(i) Classes of transactions and events and related disclosures
(ii) Account balances and related disclosures at the period end

E4a) Outcome amended to refer to overall review to ensure sufficient appropriate evidence

E4a) Discuss the importance of the overall review in ensuring that sufficient, appropriate evidence has been obtained (2)

E5a) Outcome amended to better reflect the new requirements of ISA 700, Forming and Opinion and Reporting on Financial Statements and ISA 701, Communicating Key Audit Matters in the Independent Auditor’s Report

E5a) Identify and describe the basic elements contained in the independent auditor’s report (1)