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　　ACCA证书

　　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 tocommunicate with those chargedwith 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.