大家都知道,ACCA考綱每年都會出現(xiàn)一些變化。ACCA考綱是幫助學(xué)員了解ACCA考試重難點(diǎn)的關(guān)鍵,因此學(xué)員要重視每次考綱的變化,為ACCA考試做好充分的準(zhǔn)備。ACCA AAA考試2021-2022年考綱Regulatory environment變化有哪些?
ACCA AAA考試2021-2022年考綱變化已經(jīng)出來,細(xì)心的ACCA學(xué)員會發(fā)現(xiàn),ACCA AAA考試出現(xiàn)了一些變化,尤其是Regulatory environment部分,具體變化如下:
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1. International regulatory frameworks for audit and assurance services
c) Discuss the role ofthe audit committee and its impact on audit and assurance practice in relation to:
i) the relationship with the external auditor,including the appointment, removal and monitoring of effectiveness; and
ii) the oversight and approval ofthe provision of non-audit services.
Wording of learning outcome extended to include and specifically reference the role of the audit committee in overseeing the relationship with the external auditor.
把畝計(jì)委員會在監(jiān)管和外部畝計(jì)師的職責(zé)方面的描述擴(kuò)展了(無太大實(shí)際變化)
ACCA考試對學(xué)員來說是知識學(xué)習(xí)的過程,掌握ACCA考試的重難點(diǎn)很關(guān)鍵,因此備考ACCA考試的學(xué)員在每年的6月份考試之前一定要了解ACCA考綱的變化,為ACCA考試做好準(zhǔn)備。
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