在ACCA考試Content of external report on internal controls怎么學(xué)習(xí)？

學(xué)習(xí)ACCA課程的內(nèi)容對(duì)學(xué)員來(lái)說(shuō)還是需要一些功夫的，通過(guò)課程的學(xué)習(xí)學(xué)員能夠?qū)CCA考試有較全面的了解。在備考ACCA考試的時(shí)候，學(xué)員可能會(huì)遇見很多知識(shí)點(diǎn)的學(xué)習(xí)，在ACCA考試Content of external report on internal controls怎么學(xué)習(xí)？

Content of external report on internal controls是ACCA課程的一個(gè)知識(shí)點(diǎn)，在學(xué)習(xí)該知識(shí)點(diǎn)的知識(shí)，學(xué)員首先要清楚該詞匯的含義，其次要弄清楚該知識(shí)點(diǎn)有哪些需要掌握的內(nèi)容。下面是給ACCA學(xué)員總結(jié)的五點(diǎn)：

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1) The report should contain a statement of acknowledgement by the board that it is responsible for the company's system of internal control and for reviewing its effectiveness.報(bào)告包含董事會(huì)聲明，承認(rèn)對(duì)公司內(nèi)控系統(tǒng)和有效性負(fù)責(zé)。

2) The "tone from the top" is very important in the development of my proposed reporting changes and so this is a very necessary component of the report.上層基調(diào)對(duì)于寫報(bào)告非 常重要，是報(bào)告不可缺少的一部分。

3) The report should summarize the processes the board (or where applicable, through its committees) has applied in reviewing the effectiveness of the system of internal control.報(bào)告應(yīng)該匯總了董事會(huì)的審閱意見，關(guān)于內(nèi)控系統(tǒng)的有效性

4) The report should provide meaningful, high level information that does not give a misleading impression. Clearly, internal auditing would greatly increase the reliability of this information about a robust and effective audit committee would also be very helpful.報(bào)告應(yīng)該提供有意義的，高水準(zhǔn)的信息，不能給人以誤導(dǎo)印象。非 常清楚的一點(diǎn)是，內(nèi)審應(yīng)該zui大程度增加信息的可靠度，一個(gè)靠得住和有效果的審計(jì)委員會(huì)將非 常有用。

5) The report should contain information about any weakness in internal control that have resulted in error or material losses.報(bào)告應(yīng)包含內(nèi)控缺陷的信息，這些缺陷會(huì)導(dǎo)致錯(cuò)誤或重大損失。

相信很多ACCA學(xué)員在備考ACCA考試的時(shí)候，難免會(huì)遇見這樣那樣的問(wèn)題。通過(guò)解決ACCA考試的內(nèi)容，讓學(xué)員對(duì)ACCA考試有清晰的認(rèn)識(shí)，能夠更好的去準(zhǔn)備ACCA考試。

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