国际注册会计师p7重点：考试重点分析
摘要：点击免费领取： ACCA学习资料大礼包 Necessary focus points for each sitting Topics which are certain to be examined in each sitting (about ...
Necessary focus points for each sitting
Topics which are certain to be examined in each sitting (about 80-100 marks)
① Ethical/professional/practice issues: (15 marks)
-Ethical issues: independence threats and safeguards;
- Professional issues: auditor’s professional liability under statute law and tort law;
- Practices issues: advertising, tendering, publicity, obtaining professional work and fees, professional appointments, quality control
②Identification and explanation of audit risk or/and business risk (15 marks)
③Specific accounting issues about items in FSs, i.e. evaluation and review (i) (ii) (iii): risks, materiality, specific accounting standards, audit procedures, impact on audit report. (40 marks)
④ Audit-related service or other assurance service: interim financial information review; due diligence; PFI; forensic auditing; social and environment auditing; internal auditing. (10 marks)
⑤Group auditing: (10-15 marks)
Other areas which are likely examined
①Regulatory environment: corporate governance code; money laundering; law and regulations
② Current issues and development: auditor’s responsibility about these issues
Detailed topics and questions for 2015.12 sitting
①Money laundering and PFI - 2014.6 Q2
②Going concern, ethical issues, audit opinion and report – 2011.6 Q2;
③Construction contract, discontinued operation, related party transactions – 2011.6 Q1
④Audit risks of consolidated financial statement, reliance on audit work of components, associates, grant – 2010.6 Q1
⑤Group audits, joint audit and transnational audit - 2012.12 Q2; 2009.6 Q2
⑥Audit report, emphasis of matter paragraph and other matter paragraph – 2010.6 Q5
⑦Other specific accounting issues: share-based payment; borrowing cost; government grant; employment benefits; segment reporting; deferred tax
本文由国内**的ACCA培训机构高顿财经整理
本文由国内**的ACCA培训机构高顿财经整理
