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
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