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2021年至2022年新ACCA考试大纲——AAA考纲变化详情！
2021年到2022年ACCA考试大纲出来了！小编注意到，ACCA考试大纲当中AAA考纲变化率为8%！时间紧，任务重！为了能够节省备考时间，一定要过来看看ACCA考试大纲具体在哪里发生了变化！
AAA: September 2020to June 2021
Table of amendments
| A1c） | Discuss the role of the audit committee and its impact on audit and assurance practice in relation to: [2] the relationship with the external auditor, including the appointment, removal and monitoring of effectiveness; and the oversight and approval of the 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. |
| D1b） and D1c） | b） Discuss and demonstrate the use of analytical procedures in the planning of an assignment.[3] a） Evaluate and prioritise business risks, audit risks and risks of material misstatement for a given assignment.[3] | Learning outcomes reordered to better reflect planning process and wording of D1c clarified to reflectthe requirements of ISA 315 （Revised 2019） |
| D1d） | Interpret the results of analytical procedures, in an unbiased manner and apply professional scepticism to support the identification of contradictory information and assessment of risks of material misstatement.[3] | New learning outcome to specifically reflect the requirements of ISA 315 （Revised 2019） in relation to the use of analytical procedures in risk assessment. |
| D1e） | Discuss the importance of the auditor gaining an understanding of the entity including the applicable financial reporting framework, its accounting policies, significant classes of transactions, balances and disclosures and the entity’s system of internal control andrecommend additional information which may be required in gaining that understanding.[2] | Learning outcome extended to better reflect the requirements of ISA 315 （Revised 2019） in relation to gaining anunderstanding of the entity. |
| D2a） | Identify and describe audit procedures （including substantive and tests of controls （both direct and indirect controls）） to obtain sufficient appropriate audit evidence from identified sources to support the relevant assertions and disclosures. [2] | Learning outcome revised to reflect the terminology used in ISA 315 （Revised 2019） |
| D2c） | Evaluate and interpret the results of data analytics tools when used during planning or evidence collection.[2] | New learning outcome regarding the use of automated tools and techniques by the auditor, specifically the use of and output from data analytics. |
| D3a） | Design appropriate audit procedures relating to:[3] viii） accounting estimates including fair values xxiv） financial statement notes and related disclosures | Learning outcome extended for clarity to specifically cover testing around accounting estimates and financial statement notes and disclosures. |
| E2a） | Apply analytical procedures for the purposes of evaluation and review and evaluate the results in the context of other audit evidence.[3] | Learning outcome amended to better reflect exam requirements. |
| E3a） | Determine the form and content of an auditor’s report and assess the appropriateness of the contents of an auditor’s report containing an unmodified opinion. [3] | Wording amended for clarity and consistency with ISA terminology. |
| E3b） | Recognise and evaluate the factors to be taken into account when forming an audit opinion in a given situation, including the effect of uncorrected misstatement, and justify audit opinions that are consistent with the results of audit procedures.[3] | Wording amended for clarity. |
| E3g） | Recognise when the use of an emphasis of matter paragraph, other matter paragraph and KAM disclosure would be appropriate and recommend and justify the content of each. [3] | Wording amended for clarity. |
| F2c） | Plan the assignment, applying professional scepticism, to gather suitable evidence and provide an appropriate level of assurance in line with the objectives of the assignment. [2] | Wording of learning outcome extended to demonstrate the importance ofprofessional scepticism to all assignments. |
| G2c） | Discuss the proposed changes to the audit profession and critically evaluate the implications of these changes for companies and audit firms and their impact on audit process and quality. [3] | New learning outcome regarding the impact of ongoing audit reform proposals. |
| G2e） | Discuss the impact of significant global events on audit practice. [3] | New learning outcome regardingthe impact of global events of the audit profession. |
| H | Employability and technology skills: 1. Use computer technology to efficiently access and manipulate relevant information. 2. Work on relevant response options, using available functions and technology, as required by the workspace. 3. Navigate windows and computer screens to create and amend responses to exam requirements, using the appropriate tools 4. Present data and information effectively, using the appropriate tools. | This section has been added to reflect the outcomes and demonstrable skills required for the AAA examination, using the available technology. |
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