相关文档

• 2014年ACCA考试P1专业会计师复习汇总四.doc

  2014年ACCA考试P1专业会计师复习汇总四本文由高顿ACCA整理发布请注明出处　　Shareholder responsibility　　(1) The nature of wide dispersion of shareholders of large corporation means the shareholders with small percentage holdings ha

• 2014年ACCA考试P1专业会计师复习汇总二.doc

  2014年ACCA考试P1专业会计师复习汇总二本文由高顿ACCA整理发布请注明出处　　Internal audit　　(1) Internal audit is an appraisal or monitoring activity established by management and directors for the review of the accounting and inte

• 2014年ACCA考试P1专业会计师复习汇总三.doc

  2014年ACCA考试P1专业会计师复习汇总三本文由高顿ACCA整理发布请注明出处　　Internal control: DefinitionImportanceObjectives　　DefinitionImportance?　　(Definition)　　Internal control is any action taken by management to enhance the li

• 2014年ACCA考试P1专业会计师复习汇总一.doc

  2014年ACCA考试P1专业会计师复习汇总一本文由高顿ACCA整理发布请注明出处　　Effectiveness of internal control　　For a system of internal controls to be effective it needs to successfully mitigate the business risks identified by man

• 2014年ACCA考试P1专业会计师复习汇总六.doc

  2014年ACCA考试P1专业会计师复习汇总六本文由高顿ACCA整理发布请注明出处　　Governance and Responsibility　　Principles-based vs. Rules-based　　Principles-based approach　　(1) Principles-based approach requires the to adhere to thespi

• 2014年ACCA考试P1专业会计师复习汇总五.doc

  2014年ACCA考试P1专业会计师复习汇总五本文由高顿ACCA整理发布请注明出处　　Directors remuneration　　Remuneration policy strategy?　　(Remuneration policy)　　(1) Pay scales applied to each directors package.　　(2) Proportion of differe

• 2014年ACCA考试（P1专业会计师）考前总结8.doc

  2014年ACCA考试（P1专业会计师）考前总结8本文由高顿ACCA整理发布请注明出处　　Auditor independence　　(1) Internal audit is an independent objective assurance activity.　　(2) To ensure that the activity is carried out objectivity the

• 2014年ACCA考试（P1专业会计师）考前总结6.doc

  2014年ACCA考试（P1专业会计师）考前总结6本文由高顿ACCA整理发布请注明出处　　Social responsibility in corporation governance?　　Carrolls Four-part model?　　(Economic responsibilities)　　(1)pany has the responsibility to sharehold

• 2014年ACCA考试（P1专业会计师）考前总结7.doc

  2014年ACCA考试（P1专业会计师）考前总结7本文由高顿ACCA整理发布请注明出处　　Internal Control and Review?　　Internal control: DefinitionImportanceObjectives?　　DefinitionImportance　　(Definition)　　Internal control is any action taken

• 2014年ACCA考试（P1专业会计师）考前总结11.doc

  2014年ACCA考试（P1专业会计师）考前总结11本文由高顿ACCA整理发布请注明出处　　Risks impact on stakeholders　　(1) Shareholders: Potential loss of value of investment (fall in share price) and loss of ie (decrease in dividends).