ACA:Assurance-Module aim
 
　　To ensure that students understand the assurance process and fundamental principles of ethics, and are able to contribute to the assessment of internal controls and gathering of evidence on an assurance engagement.
 
　　On completion of this module, students will be able to:
 
　　- explain the concept of assurance, why assurance is required and the reasons for assurance engagements being carried out by appropriately qualified professionals
 
　　- explain the nature of internal controls and why they are important, document an organisation’s internal controls and identify weaknesses in internal control systems
 
　　- select sufficient and appropriate methods of obtaining assurance evidence and recognise when conclusions can be drawn from evidence obtained or where issues need to be referred to a senior colleague
 
　　- understand the importance of ethical * to a professional and explain issues relating to integrity, objectivity, conflicts of interest, conflicts of loyalty, confidentiality and independence.
 
 ACA官方微信
掃一掃微信，*9時間獲取ACA考試報(bào)名時間和考試時間提醒
 高頓網(wǎng)校特別提醒：已經(jīng)報(bào)名2014年ACA考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行！另外，高頓網(wǎng)校ACA課程即將推出，通過針對性地講解、訓(xùn)練、答疑、?？?，對學(xué)習(xí)過程進(jìn)行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
 
　　報(bào)考指南： 2014年ACA考試報(bào)考指南 
　　考前沖刺：ACA考試經(jīng)驗(yàn)分享   考試輔導(dǎo)