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acca考官文章P7
ACCA考官會(huì)定期根據(jù)一些考試重點(diǎn)、難點(diǎn)撰寫(xiě)分析性文章，幫助學(xué)生在學(xué)習(xí)過(guò)程中充分理解知識(shí)點(diǎn)，以確保考生在考試過(guò)程中，答題思路的準(zhǔn)確性，以下是關(guān)于P7（高級(jí)審計(jì)與認(rèn)證業(yè)務(wù)）的考官文章：
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P7 高級(jí)審計(jì)與認(rèn)證業(yè)務(wù)(INT) 下載P7全部文章 |
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The control environment of a company |
Continue to be 'rest assured' |
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ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement…….. |
A question of ethics |
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Planning an audit of financial statements |
Completing the audit |
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Auditor's reports in the UK |
Clarity auditing standards |
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Audit and insolvency |
Group auditing |
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Acceptance decisions for audit and assurance engagements |
Specific aspects of auditing in a computer-based environment |
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Audit of estimates and fair values |
Analytical procedures |
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A matter of opinion? |
Going concern |
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Audit risk |
Auditing in a computer-based environment |
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The IAASB Clarity Project |
Massaging the figures |
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ISA 240 (redrafted), auditors and fraud |
The importance of financial reporting standards to auditors |
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Forensic auditing |
Auditors' reports to those charged with governance |
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Group audit issues |
Examining evidence |
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