ACCA考试《审计与认证业务F8》知识点总结本文由高顿ACCA整理发布请注明出处 ISA 315 (REVISED) IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT? One of the major revis
ACCA考试《审计与认证业务F8》知识点(2)本文由高顿ACCA整理发布请注明出处 RELEVANT TO ACCA QUALIFICATION PAPER F8 AND? PERFORMANCE OBJECTIVES 17 AND 18? Audit risk? Candidates studying Paper F8 Audit and Assurance are required
2015年ACCA考试《审计与认证业务F8》知识点(4)本文由高顿ACCA整理发布请注明出处 Reasonable assurance engagements? The practitioner:? Gathers sufficient appropriate evidence? Gives a report in the form of positive assurance(eve
2015年ACCA考试《审计与认证业务F8》知识点(2)本文由高顿ACCA整理发布请注明出处 The Expectation Gap? A belief that auditors test 100 of transactions and balances:They test on a sample basis? A belief that auditors are required t
2015年ACCA考试《审计与认证业务F8》知识点(1)本文由高顿ACCA整理发布请注明出处 Capital Investment Stages? ·Identifying investment opportunities? Investment opportunities or proposals could arise from analysis of strategic choic
2015年ACCA考试《审计与认证业务F8》知识点(5)本文由高顿ACCA整理发布请注明出处? ? Reasonable assurance engagements? The practitioner:? Gathers sufficient appropriate evidence? Gives a report in the form of positive assurance(e
2015年ACCA考试《审计与认证业务F8》知识点(6)本文由高顿ACCA整理发布请注明出处? ? Limited assurance engagement? The practitioner:? Gathers sufficient appropriate evidence to be satisfied that the subject matter is plausible in
2015年ACCA考试《审计与认证业务F8》知识点(2)本文由高顿ACCA整理发布请注明出处 The Expectation Gap? A belief that auditors test 100 of transactions and balances:They test on a sample basis? A belief that auditors are required t
2015年ACCA考试《审计与认证业务F8》知识点(1)本文由高顿ACCA整理发布请注明出处 Capital Investment Stages? ·Identifying investment opportunities? Investment opportunities or proposals could arise from analysis of strategic choic
2015年ACCA考试《审计与认证业务F8》知识点(4)本文由高顿ACCA整理发布请注明出处 Reasonable assurance engagements? The practitioner:? Gathers sufficient appropriate evidence? Gives a report in the form of positive assurance(eve
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