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详情介绍
课程大纲
{in name="user_id" value="21644"} {/ in}课程试听 推荐
1.Introduction
Introduction
2.Part1 accounting principle
1. IFRS2 Share-based payment
2. IFRS 3 Business Combination
3. IAS 38 Intangible Asset
4. ISA 2 Inventory
5. IFRS 5Non-current Assets Held for Sale and Discontinued Operations
6. IFRS 15 Revenue from Contracts with Customers
7. IFRS 16 Lease
8. IAS 24 Related Party Disclosures
9. IAS37 Provisions, Contingent Liabilities and Contingent Assets
10. IAS 40 Investment Property
11. Financial instruments topic
3.Part 2 Risk
1. The three main types of risk
2. Business risk
3. Audit risk
4. Report
4.Part 3 Procedure & evidence
Substantive procedure
Grant
goodwill arising on the acquisition & Impairment of goodwill
Related parties
Cash flow forecast
Impaired factory
Research and development costs
Cash-settled share-based payment scheme
Regulatory penalties
Provision & Warranty provision
Depreciation
Brand name & Impairment of brand
Acquisition
Intra-group transactions
Inventory
Impariment of the tangible assets
Operating licence
Payroll
Loan
Work in progress
Going concern
Contingent liabilities
Short-term investments
earnings per share
Sale and leaseback
5.Part 4 Audit standards
1. ISA 240:The auditor’s responsibilities relating to fraud in an audit of financial statements
2. ISA 250: Consideration of laws an regulations in an audit of financial statements
3. Money laundering
4. ISA 540: Auditing accounting estimates, including Fair Value accounting estimates and related disclosures
5. ISA 550: Related parties
6. ISA 510 Initial Audit Engagements -Opening Balances
6.Part 5 Report
强调事项段、其他事项段、关键事项段
1. The standard layout (ISA 700)
2. Audit opinion
3.Emphasis of Matter
4.Other Matter paragraph
5.Material uncertainty related to going concern paragraph
6.Key Audit Matters (KAMs)
7.Impact on audit report
7.Part 6 Ehthic
The fundamental principles
Ethical Threat-Self-interest
Ethical Threat-Self-review
Ethical Threat-Advocacy
Ethical Threat-Familiarity
Ethical Threat-Intimidation
Ethical Form
8.Part 7 QC & acceptance & rely on
ISA 220: Quality control in an audit of financial statements
ISA 610 Using the Uork of Internal Auditors & ISA 620 Using the Work of an Auditors Expert
9.Part 8 Non-audit assurance
Audit VS limited assurance review
1. Prospective financial information (PFI)
2. Due diligence reviews
3. Forensic audits
4. Social, environmental, public sector and CSR reviews
10.Part 9 Group audit
Responsibilities & Presentation issues
Significant components & Evidence
IFRS 11 Joint Arrangement
IFRS 3 Business combination
IFRS 10 Consolidated financial statements
ISA 600: Special Considerations – Audits of Group financial statements
11.Part 10 Data analytics and the auditor
Data analytics and the auditor
12.Part 11 Current issue and development
1. Business relationship with audit clients
2. Legal obligation
3. Laws and regulations
4. Off-shoring of audit work
5. Other issues in audit
13.机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作PM-FM
ACCA官网机考操作 P阶段
1.2018 specimen exam Q3
2018 specimen exam Q3
2.2019 June
2019 June Q1 1
2019 June Q1 2
3.2012 Dec
2012 Dec Q1-1
2012 Dec Q1-2
2012 Dec Q1-3
4.2015 June
2015 June Q1-1
2015 June Q1-2
5.2013 June
2013 June Q1 1
2013 June Q1 2
6.2016 June
2016 June Q1 1
2016 June Q1 2
7.2017 June
2017 June Q1 1
2017 June Q1 2
8.2018 Dec
2018 DecQ1-1
2018 DecQ1-2
2018 DecQ1-3
2018 DecQ1-4
1.AAA 考前密押
AAA 考前密押卷
