ACCA2011年6月份考试大纲(P1)(15)

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　　随着ACCA2010年12月份考试的结束，考生正式进入ACCA2011年6月份的考试备考当中，为帮助广大考生迅速掌握考试要点，定位好备考重点，正保会计网校本着服务广大考生、努力让广大考生的复习、备考事半功倍的宗旨，将陆续公布2011年6月份ACCA考试大纲和学习指南，以飨考生！该大纲和学习指南旨在帮助考生规划学习，并为每一部分的考点提供详细的信息。

　　SUMMARY OF CHANGES TO P1

　　RATIONALE FOR CHANGES TO STUDY GUIDE PAPER P1

　　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.As a result of the latest review,ACCA is making changes to the ACCA Qualification effective from June 2011.With each syllabus is included a specific rationale for these changes as far as each examination syllabus and study guide is concerned.

　　As a result of specific feedback about the ACCA qualification,some significant stakeholders expressed a view that there needed to be more general high level risk management covered within the ACCA Qualification.It was decided that this area is best augmented within the two risk sections of the P1,Professional Accountant syllabus.The main additions are summarised in Table 1 below:

　　In addition the following new books will be listed to support additional areas:

　　Table 1-Additions to P1

Section and subject area	Syllabus content
C1.Add as new(c)	Explain the dynamic nature of risk assessment.(2)
C1.Add as new(d)	Explain the importance and nature of management responses to changing risk assessments(2)
C1.Add as new(e)	Explain risk appetite and how this affects risk policy(2)
C2.	Move existing C2c up to C2d and add new C2c as follows: Describe and evaluate the nature and importance of business and financial risks.(3)
C3d.	Insert'and importance of'. Remove brackets. So sentence now reads: Describe the process,and importance of,externally reporting on internal control and risk.(2)
C3-add new(f)	Explain and assess the ALARP(as low as reasonably practicable)principle in risk assessment and how this relates to severity and probability.(3)
C3-add new(g)	Evaluate the difficulties of risk perception including the concepts of objective and subjective risk perception.(3)
C3-add new(h)	Explain and evaluate the concepts of related and covariant risk factors.(3)
Section D	Rename as'Controlling and managing risk'
D2-add new(e)	Identify and assess how business organisations use policies and techniques to mitigate various types of business and financial risk.(3)
D3a change	Should now read: Explain,and assess the importance of,risk transference,avoidance,reduction and acceptance.(3)