又是一年ACCA出考綱的時(shí)刻，學(xué)員要了解ACCA考綱的變化，為ACCA考試做好充分的準(zhǔn)備才可以。今天融躍小編給大家分享，ACCA AAA考試考綱變化：Planning and conducting an audit of historical financial information！
ACCA考試中考綱的變化一般都不會(huì)是特別的，但是每4-5年也會(huì)出現(xiàn)一次考綱的大變動(dòng)。Planning and conducting an audit of historical financial information的考綱變化具體內(nèi)容如下：
戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)（PDF版）”
1、Planning、materiality and assressing the risk of meterial misstatement
D) Interpret the results of analytical procedures, in an unbiased mannerand historical financial apply professional scepticism to support the identification of contradictory information information and assessment of risks ofmaterial misstatement.
New learning outcome to specifically reflect the requirements of ISA 315 (Revised 2019) in relation to the use of analytical procedures in risk assessment.
更加清晰的表述在風(fēng)險(xiǎn)評(píng)估中的使用分析性程序
E) Evaluate the results of planning and risk assessment procedures to determine the relevant audit strategy, including the auditor's responses.
Learning outcome revised to reflect the requirements of ISA 315 (Revised 2019) 根據(jù) ISA315 修改了此大綱
G)Discuss the importance of the auditor gaining an understanding of the entity including the applicable financial reporting framework, its accounting policies, significant classes oftransactions, balances and disclosures and the entit/s system of internal control and recommend additional information which may be required in gaining that understanding.
Learning outcome extended to better reflect the requirements of ISA 315 (Revised 2019) in relation to gaining an understanding ofthe entity.
根據(jù) ISA315 修改了此大綱幫助我們更好的了解企業(yè)
如果你在ACCA課程學(xué)習(xí)方面遇見不同的困難，不妨與融躍老師在線聯(lián)系或者添加老師微信（rongyuejiaoyu），讓老師為你進(jìn)行課程的解答。同時(shí)還可以試學(xué)融躍教育課程，找到適合自己的內(nèi)容，更好的幫助你通 關(guān)考試。
