Professional Level – Business Assurance
4 个单元 · 22 个章节
免费 Professional Level – Business Assurance 学习笔记，适合 HKICPA QP (Hong Kong CPA) 学生。每个章节都覆盖一个重点主题，并附例题与可延伸到 thinka app 的练习提示。
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
看完笔记了？现在就用 AI 题目测一测自己。
马上练这一题