相关文档

• 2014年ACCA考试（P1专业会计师）考前总结12.doc

  2014年ACCA考试（P1专业会计师）考前总结12本文由高顿ACCA整理发布请注明出处　　Controlling Risk?　　Role of risk manager　　(1) Risk manager is a member of the risk managementmittee reporting directly to thatmittee and the boar

• 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).　

• 2014年ACCA考试（P1专业会计师）考前总结5.doc

  2014年ACCA考试（P1专业会计师）考前总结5本文由高顿ACCA整理发布请注明出处　　Boardmittee?　　Role Purpose of internal auditmittee　　(1) Consisting entirely of independent non-executive directors with atleast one has had rela

• 2014年ACCA考试（P1专业会计师）考前总结4.doc

  2014年ACCA考试（P1专业会计师）考前总结4本文由高顿ACCA整理发布请注明出处　　Chairman vs. CEO?　　Role of Chairman　　(1) Chairman is the leader of the board of directors. Chairman isresponsible for ensuring the boards effectiveness.?

• 2014年ACCA考试（P1专业会计师）考前总结2.doc

  2014年ACCA考试（P1专业会计师）考前总结2本文由高顿ACCA整理发布请注明出处　　Impact on the corporate government　　(1) Including social objectives in the mission statement oforganization is a sign that the board believes that they h

• 2014年ACCA考试（P1专业会计师）考前总结9.doc

  2014年ACCA考试（P1专业会计师）考前总结9本文由高顿ACCA整理发布请注明出处　　Reporting on internal control　　(1) Shareholders are entitled to know whether the internal control system is sufficient to safeguard their investment.　　(2

• 2014年ACCA考试（P1专业会计师）考前总结1.doc

  2014年ACCA考试（P1专业会计师）考前总结1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 th