ACCA考試共需要經過13門考試，其中較為有難度的一科就是《審計與認證業務》，簡稱為AA。AA是歷年來一次通過率都極為偏低的科目，據ACCA官方統計，近兩年來，其全球考試通過率平均不高于40%。》》查看全部科目介紹

    2019年9月將是ACCA新考綱實施的第一個考季，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.

    以上就是AA新考綱所帶來的一些變化，希望各位ACCA同學都能盡快Get和掌握好，順利地拿下這一次的AA考試。如需查看全部考綱內容，請點擊下載~

    此外，正保會計網校也已經為大家solo好了全套的考綱，需要的同學們可以點擊：http://www.electedteal.com/acca/zhuanti/syllandsg.htm  進行免費下載。如有任何疑問和不解，歡迎點擊在線咨詢，或加入Q群：606759591，與眾多同學老師一起交流學習。

2019年ACCA試題資料免費領

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