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acca考官文章P7

普通 来源: 2013-08-08

ACCA考官会定期根据一些考试重点、难点撰写分析性文章,帮助学生在学习过程中充分理解知识点,以确保考生在考试过程中,答题思路的准确性,以下是关于P7(高级审计与认证业务)的考官文章:

P7 高级审计与认证业务(INT)                                                下载P7全部文章

The control environment of a company 

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Continue to be 'rest assured' 

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ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement……..

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A question of ethics 

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Planning an audit of financial statements

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Completing the audit

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Auditor's reports in the UK

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Clarity auditing standards

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Audit and insolvency

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Group auditing

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Acceptance decisions for audit and assurance engagements

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Specific aspects of auditing in a computer-based environment

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Audit of estimates and fair values

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Analytical procedures

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A matter of opinion?

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Going concern

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Audit risk

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Auditing in a computer-based environment

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The IAASB Clarity Project

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Massaging the figures

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ISA 240 (redrafted), auditors and fraud

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The importance of financial reporting standards to auditors

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Forensic auditing

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Auditors' reports to those charged with governance

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Group audit issues

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Examining evidence

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