Professional Level – Business Assurance
4个单元 · 22个章节
免费的Professional Level – Business Assurance学习笔记，专为HKICPA QP (Hong Kong CPA)学生准备。下列每个章节都涵盖一个重点主题，附有例题与练习提示，可在 thinka 应用中延伸练习。
Perform Assurance Engagements
Client and engagement acceptance procedures
Quality management considerations
Planning and risk assessment
Audit documentation
Materiality
Audit methodologies
Audit procedures
Confirmation procedures and alternatives for non-reply confirmations
Using the work of others
Audit evidence
Completion procedures
Concluding and reporting
Audits of group financial statements (including the work of component auditors)
Other assurance engagements
Sustainability assurance engagements
Professional Standards and Guidance Applicable to Assurance Engagements
Ethical standards, legislation and professional guidance
Professional skepticism and fraud consideration
Anti-Money Laundering and Counter-Terrorist Financing requirements
The Importance of Corporate Governance and Risk Management
Corporate governance practices
Risk management practices
Evaluate and Advise on Computerised Business Systems and IT Controls
Computerised business systems
Information technology controls
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