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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
CH1 Introduction
1.Business organisations and their stakeholders
CH 2 Business organisations and their stakeholders 1
CH 2 Business organisations and their stakeholders 2
1.Financial department and its function
CH 3 Financial department and its function
1.Auditing
CH4 Auditing1
CH4 Auditing2
1.Business analysis
CH5 Business analysis1
CH5 Business analysis2
1.Costing and pricing
CH6 Costing and price1
CH6 Costing and price2
1.Budgeting
CH7 Budgeting
1.Financing
CH8 Financing
1.Investing
CH9 Investing
1.Taxation
CH10 Taxation
1.Hard skills and soft skills in workplace
CH11 Hard skills and soft skills
1.机考平台操作指南
ACCA官网登录方法
ACCA官网机考操作 PM-FM
2.Introduction
0. Introduction
3. Chapter 1 The concept of audit and other assurance engagements
1-1. Accountability, stewardship and agency
1-2. Objective of external audit
1-3. Assurance engagements
4.Chapter 2 Statutory audit and regulation
2. Statutory audit and regulation
5.Chapter 3 The concept of audit and other assurance engagements
3-1. Corporate governance
3-2. The UK Corporate Governance Code
3-3. Audit committees
6.Chapter 4 Internal audit
4-1. Internal audit and corporate governance
4-2. Nature and purpose of IA assignments
4-3. Outsourcing IA
4-4. External and internal auditors
4-5. Using the work of internal audit
7.Chapter 5 Professional ethics and quality management procedures
5-1. ACCA Code of Ethics
5-2-1.Self-interest threat
5-2-2. Familiarity threat and Intimidation threat
5-2-3. Self-review threats and Advocacy threats
5-3. Obtaining and accepting audit engagements
5-4. ISA 210 and ISA 220
8.Chapter 6 Risk assessment
6-1 ISA 200
6-2. Audit risk
6-3. ISA 320
6-4. Understanding the entity and its environment
6-5-1. Assessing the risks of material misstatement
6-5-2. Audit risks and the auditor’s responses
6-5-3. ROMM at the assertion level (1)
6-5-4. ROMM at the assertion level (2)
6-6. Fraud, laws and regulations
9.Chapter 7 Audit planning and documentation
7-1. The need for planning
7-2. The overall audit strategy and the audit plan
7-3. Interim and final audits
7-4. Audit documentation
10.Chapter 8 Introduction to audit evidence
8-1. Sufficient appropriate audit evidence
8-2. Financial statement assertions
8-3. Procedures for obtaining audit evidence
11.Chapter 9 Internal control
9-1. Systems of internal control
9-2. The use of systems of internal control by auditors
9-3. Walk-through tests and IT environment
12.Chapter 10 Tests of controls
10-1. Audit evidence and tests of controls (recap)
10-2-1. The sales system
10-2-2. The purchases system (1)
10-2-2. The purchases system (2)
10-2-3.The payroll system
10-2-4.The inventory system
10-2-5.The bank and cash system
10-2-6. Non-current assets
10-3. Communication with TCWG
13.Chapter 11 Audit sampling and automated tools and techniques
11-1. Selecting items for testing
11-2. Audit sampling
11-3. Automated tools and techniques
14.Chapter 12 Non-current assets
12-1-1. Tangible non-current assets (ASP)
12-1-2. Tangible non-current assets (Valuation)
12-2. Intangible non-current assets.
15.Chapter 13 Inventory
13-1. Audit procedures for inventory
13-2. The physical inventory count
13-3. Inventory valuation
16. Chapter 14 Receivables
14-1. Audit of revenue
14-2. Audit of receivables
17.Chapter 15 Bank and cash
15-1. Audit of bank balances
15-2. Audit of cash balances
18.Chapter 16 Payables and accruals
16-1. Payables, accruals and purchases
16-2. Payroll
19.Chapter 17 Non-current liabilities, capital and directors’ emoluments
17-1. Non-current liabilities
17-2. Provisions and contingencies
17-3. Capital and directors' emoluments
20.Chapter 18 Not-for-profit organisations
18. Not-for-profit organisations
21.Chapter 19 Audit review and finalisation
19-1. Subsequent events
19-2. Going concern
19-3. Written representations
19-4. Overall review of financial statements
22.Chapter 20 Reports
20-0. Introduction
20-1. ISA 700(Revised)
20-2. ISA 701 key audit matters
20-3. ISA 705 (Revised)
20-4. ISA 706 (Revised)
20-5. ISA 720 (Revised)
20-6. Going concern
