融跃教育

基础班

• 1.机考平台操作指南

  • ACCA官网登录方法

    

  • ACCA官网机考操作 PM-FM

    

• 2.Introduction

  • 0. Introduction

    

• 3. Chapter 1 The concept of audit and other assurance engagements

  • 1-1. Accountability, stewardship and agency

    

  • 1-2. Objective of external audit

    

  • 1-3. Assurance engagements

    

• 4.Chapter 2 Statutory audit and regulation

  • 2. Statutory audit and regulation

    

• 5.Chapter 3 The concept of audit and other assurance engagements

  • 3-1. Corporate governance

    

  • 3-2. The UK Corporate Governance Code

    

  • 3-3. Audit committees

    

• 6.Chapter 4 Internal audit

  • 4-1. Internal audit and corporate governance

    

  • 4-2. Nature and purpose of IA assignments

    

  • 4-3. Outsourcing IA

    

  • 4-4. External and internal auditors

    

  • 4-5. Using the work of internal audit

    

• 7.Chapter 5 Professional ethics and quality management procedures

  • 5-1. ACCA Code of Ethics

    

  • 5-2-1.Self-interest threat

    

  • 5-2-2. Familiarity threat and Intimidation threat

    

  • 5-2-3. Self-review threats and Advocacy threats

    

  • 5-3. Obtaining and accepting audit engagements

    

  • 5-4. ISA 210 and ISA 220

    

• 8.Chapter 6 Risk assessment

  • 6-1 ISA 200

    

  • 6-2. Audit risk

    

  • 6-3. ISA 320

    

  • 6-4. Understanding the entity and its environment

    

  • 6-5-1. Assessing the risks of material misstatement

    

  • 6-5-2. Audit risks and the auditor’s responses

    

  • 6-5-3. ROMM at the assertion level (1)

    

  • 6-5-4. ROMM at the assertion level (2)

    

  • 6-6. Fraud, laws and regulations

    

• 9.Chapter 7 Audit planning and documentation

  • 7-1. The need for planning

    

  • 7-2. The overall audit strategy and the audit plan

    

  • 7-3. Interim and final audits

    

  • 7-4. Audit documentation

    

• 10.Chapter 8 Introduction to audit evidence

  • 8-1. Sufficient appropriate audit evidence

    

  • 8-2. Financial statement assertions

    

  • 8-3. Procedures for obtaining audit evidence

    

• 11.Chapter 9 Internal control

  • 9-1. Systems of internal control

    

  • 9-2. The use of systems of internal control by auditors

    

  • 9-3. Walk-through tests and IT environment

    

• 12.Chapter 10 Tests of controls

  • 10-1. Audit evidence and tests of controls (recap)

    

  • 10-2-1. The sales system

    

  • 10-2-2. The purchases system (1)

    

  • 10-2-2. The purchases system (2)

    

  • 10-2-3.The payroll system

    

  • 10-2-4.The inventory system

    

  • 10-2-5.The bank and cash system

    

  • 10-2-6. Non-current assets

    

  • 10-3. Communication with TCWG

    

• 13.Chapter 11 Audit sampling and automated tools and techniques

  • 11-1. Selecting items for testing

    

  • 11-2. Audit sampling

    

  • 11-3. Automated tools and techniques

    

• 14.Chapter 12 Non-current assets

  • 12-1-1. Tangible non-current assets (ASP)

    

  • 12-1-2. Tangible non-current assets (Valuation)

    

  • 12-2. Intangible non-current assets.

    

• 15.Chapter 13 Inventory

  • 13-1. Audit procedures for inventory

    

  • 13-2. The physical inventory count

    

  • 13-3. Inventory valuation

    

• 16. Chapter 14 Receivables

  • 14-1. Audit of revenue

    

  • 14-2. Audit of receivables

    

• 17.Chapter 15 Bank and cash

  • 15-1. Audit of bank balances

    

  • 15-2. Audit of cash balances

    

• 18.Chapter 16 Payables and accruals

  • 16-1. Payables, accruals and purchases

    

  • 16-2. Payroll

    

• 19.Chapter 17 Non-current liabilities, capital and directors’ emoluments

  • 17-1. Non-current liabilities

    

  • 17-2. Provisions and contingencies

    

  • 17-3. Capital and directors' emoluments

    

• 20.Chapter 18 Not-for-profit organisations

  • 18. Not-for-profit organisations

    

• 21.Chapter 19 Audit review and finalisation

  • 19-1. Subsequent events

    

  • 20-0. Introduction

    

  • 19-2. Going concern

    

  • 19-3. Written representations

    

  • 19-4. Overall review of financial statements

    

• 22.Chapter 20 Reports

  • 20-1. ISA 700(Revised)

    

  • 20-2. ISA 701 key audit matters

    

  • 20-3. ISA 705 (Revised)

    

  • 20-4. ISA 706 (Revised)

    

  • 20-5. ISA 720 (Revised)

    

  • 20-6. Going concern