课程详情

课程目录

• 第1章 基础班
  

  第2课节    机考平台操作指南

  • 1、ACCA官网登录方法
  • 2、ACCA官网机考操作 PM-FM
  • 3、ACCA官网机考操作 P阶段
  
  

  第3课节    Introduction

  • 1、 Introduction
  
  

  第4课节    Chapter 1 International regulatory environments for audit and assurance services

  • 1、 1-1.International regulatory frameworks for audit and assurance services
  • 2、 1-2.Corporate governance and audit committees
  • 3、 1-3.Internal control effectiveness
  • 4、 1-4.Money laundering
  • 5、 1-5.Laws and regulations
  
  

  第5课节    Chapter 2 Code of ethics and conduct

  • 1、2-1.Fundamental principles and the conceptual framework approach
  • 2、 2-2.Specific guidance：independence-1
  • 3、 2-2.Specific guidance：independence-2
  • 4、 2-2.Specific guidance：independence-Example
  • 5、2-3.Specific guidance：confidentiality
  • 6、2-4.Specific guidance：conflicts of interest
  
  

  第6课节    Chapter 3 Professional liability

  • 1、 3-1.Negligence
  • 2、3-2.Restricting liability
  • 3、3-3.Fraud and error
  • 4、 3-3.Fraud and error--Example：Spaniel & Bulldog
  
  

  第7课节    Chapter 4 Quality control

  • 1、4-1.ISQC 1 Quality control for firms
  • 2、 4-2.Elements of a system of quality control
  
  

  第8课节    Chapter 5 Obtaining and accepting professional appointments

  • 1、 5-1.Change in auditors
  • 2、5-2.Fees
  • 3、 5-3.Advertising
  • 4、 5-4.Tendering
  • 5、5-5.Acceptance and continuance
  • 6、5-6.Terms of audit engagements
  
  

  第9课节    Chapter 6 Planning and risk assessment

  • 1、6-1.ISA 200 – audit objectives
  • 2、 6-2.ISA 300 – audit planning
  • 3、 6-3.Risk (ISA 315, ISA 330 and business risk）
  • 4、6-4.Materiality
  • 5、 6-5.Analytical procedures
  • 6、 6-5.Analytical procedures-Example：Parker
  
  

  第10课节    Chapter 7 Evidence

  • 1、7-1.Audit evidence
  • 2、7-2.Audit sampling
  • 3、 7-3.Opening balances
  • 4、 7-4.Audit documentation
  • 5、7-5.Using the work of an auditor's expert
  • 6、7-6.Using the work of internal auditors
  • 7、7-7.Related parties
  • 8、7-8.Outsourcing
  
  

  第11课节    Chapter 8 Evaluation and review - matters relating to specific accounting issues

  • 1、 8-1.The importance of financial reporting standards to the auditor
  • 2、 8-2.The audit of deferred tax
  • 3、8-3.Payroll and other expenses
  • 4、 8-4.The audit of retirement benefits
  • 5、 8-5.Financial instruments
  • 6、 8-6.The audit of leases
  • 7、 8-7.The audit of revenue
  • 8、 8-8.The audit of accounting estimates
  • 9、 8-8.The audit of accounting estimates-Example：Robster
  
  

  第12课节    Chapter 9 Group audits and transnational audits

  • 1、 9-1.ISA 600
  • 2、 9-2.Responsibilities
  • 3、 9-3.Accepting appointment as group auditor
  • 4、 9-4.When a component is located abroad
  • 5、 9-5.Classification of investments
  • 6、 9-6.Consolidation audit procedures
  • 7、 9-6.Consolidation audit procedures-Example：Francis
  • 8、9-7.Modifications to a component’s report
  • 9、 9-8.Joint audits
  • 10、 9-9.Transnational audits
  • 11、 9-9.Transnational audits-Example：Bassett Group
  
  

  第13课节    Chapter 10 Completion

  • 1、10-1.Overall review of financial statements
  • 2、 10-2.Written representations
  • 3、 10-3.Subsequent events
  • 4、 10-4.Going concern
  • 5、10-5.Comparative information
  • 6、 10-6.Other information
  
  

  第14课节    Chapter 11 Reporting

  • 1、11-1.Overview
  • 2、 11-2.The standard report
  • 3、 11-3.Modified report with unmodified opinion
  • 4、 11-4.Modified audit opinions
  • 5、 11-4.Modified audit opinions-Example：Basking
  
  

  第15课节    Chapter 12 Audit-related services and other assurance services

  • 1、12-1.Overview of engagements
  • 2、 12-2.Assurance engagements
  • 3、 12-3.Reviewing historical financial information
  • 4、 12-4.Audit-related services
  • 5、12-5.Due diligence
  • 6、 12-5.Due diligence-Example：Leopard
  
  

  第16课节    Chapter 13 Prospective financial information (PFI)

  • 1、 13-1.ISAE 3400 The Examination of Prospective Financial Information
  • 2、 13-2.Accepting an engagement to report on PFI
  • 3、 13-3.Level of assurance provided
  • 4、 13-4.Examination procedures
  • 5、13-4.Examination procedures-Example：Lapwing
  
  

  第17课节    Chapter 14 Forensic audits

  • 1、 14-1.Terminology
  • 2、 14-2.Applications of forensic auditing
  • 3、 14-3.Planning and procedures
  • 4、 14-3.Planning and procedures-Example：Crocus
  
  

  第18课节    Chapter 15 Social, environmental and public sector auditing

  • 1、 15-1.Social and environmental matters
  • 2、 15-2.Impact on practitioners
  • 3、 15-3.Assurance on integrated reports
  • 4、 15-4.The audit of public sector
  • 5、 15-4.The audit of public sector-Example：Faster Jets
  
  

  第19课节    Chapter 16 Current issues

  • 1、 16-1.Technology
  • 2、 16-2.IAASB Exposure Draft (ED)
  • 3、 16-3.IESBA Exposure Draft (ED)
  
  

  第20课节    Chapter 17 Professional skills

  • 1、17-1.Professional skills