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 |
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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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