高顿网校小编为各位ACCA学员整理了科目重点知识点辅导,希望大家查漏补缺,对考试有所帮助。 THE CONTROL ENVIRONMENT OF A COMPANY The purpose of t ...
2015-08-05 09:08CONCLUSION Going concern is an important syllabus area for Paper F8 and candidates attempting the exam must ensure they are familiar with th ...
2015-07-16 09:07USE OF THE GOING CONCERN ASSUMPTION IS APPROPRIATE BUT A MATERIAL UNCERTAINTY EXISTS A reporting entity that considers the going concern ass ...
2015-07-16 09:07USE OF THE GOING CONCERN ASSUMPTION IS APPROPRIATE BUT A MATERIAL UNCERTAINTY EXISTS A reporting entity that considers the going concern ass ...
2015-07-16 09:07REPORTING An important point to emphasise at the outset is that candidates are strongly advised not to use the scattergun approach when it c ...
2015-07-16 09:07AUDITORS RESPONSIBILITIES As mentioned earlier, it is not the auditors responsibility to determine whether, or not, an entity can prepare it ...
2015-07-16 09:07THE CONCEPT OF GOING CONCERN An entity prepares financial statements on a going concern basis when, under the going concern assumption, the ...
2015-07-16 09:07GOING CONCERN It is essential that candidates preparing for the Paper F8 exam understand the respective responsibilities of auditors and man ...
2015-07-16 09:07ENTITYS RISK ASSESSMENT PROCESS Auditors should assess whether the entity has a process to identify the business risks relevant to financial ...
2015-07-16 09:07AUDITORS RESPONSIBILITIES As mentioned earlier, it is not the auditors responsibility to determine whether, or not, an entity can prepare it ...
2015-07-16 09:07REPORTING An important point to emphasise at the outset is that candidates are strongly advised not to use the scattergun approach when it c ...
2015-07-16 09:07Kaplan MCQson the whole syllabus. Q1:Interpretation of accounts, including a statement of cash flows. Q2:Extracts from consolidated SFP or S ...
2015-07-15 10:07Kaplan MCQs on the whole syllabus. Ethics. Audit riskand auditor response (including ratio calculations). Internal control: deficiencies, im ...
2015-07-15 10:07Kaplan Discussion of the economic environment and theimpact on interest and exchange rates. Working capital management. Investment appraisal ...
2015-07-15 10:07ACCA F8中,外部审计的任命(Appointment)是一个考试的重点。考试通常会通过一个案例来考你appointment的知识点,而你要做的就是将appointment中的要 ...
2015-07-14 10:07高顿网校小编为ACCA学员整理了历年考试真题,希望帮助学员查漏补缺、巩固知识点。 Question In relation to the TORT OF NEGLIGENCE, explain: (a)t ...
2015-07-13 13:07小编导读:各位考生想顺利通过ACCA考试,除了掌握专业知识和答题技巧之外,还可以关注高顿网校的知识,高顿祝各位考生考试大捷! 进入直播 业绩管理这 ...
2015-07-02 11:07小编导读:各位考生,如果您在学习中遇到任何疑问,请登录高顿部落ACCA论坛,随时与广大考生朋友们一起互动交流! 进入论坛 F1:理解性知识为主,认真 ...
2015-07-02 11:07小编导读:为帮助广大考生迎战2015年ACCA考试,高顿网校为考生们推出了考试名师免费直播答疑与讲义免费**! 进入直播 Theoverall concept of the F5 s ...
2015-07-02 11:07小编导读:各位考生想顺利通过ACCA考试,除了掌握专业知识和答题技巧之外,还可以关注高顿网校的知识,高顿祝各位考生考试大捷! 进入直播 ethics:这 ...
2015-07-02 11:07ACCA F2内容介绍 F2《管理会计》是 F5《业绩管理》和 P5《高级业绩管理》的基础,该门课旨在使学员能够处理基本的成本信息,并能向管理层**能用作预算 ...
2015-06-30 14:06小编导读:6月份的ACCA考试已经落下帷幕, 2015年9月份ACCA考试即将开始,为了让各位考生充分备考,高顿网校小编为大家准备了一些精心挑选的会计试题 ...
2015-06-19 10:06小编导读:6月份的ACCA考试已经落下帷幕, 2015年9月份ACCA考试即将开始,为了让各位考生充分备考,高顿网校小编为大家准备了一些精心挑选的会计试题 ...
2015-06-19 10:06小编导读:6月份的ACCA考试已经落下帷幕, 2015年9月份ACCA考试即将开始,为了让各位考生充分备考,高顿网校小编为大家准备了一些精心挑选的会计试题 ...
2015-06-19 10:06小编导读:6月份的ACCA考试已经落下帷幕, 2015年9月份ACCA考试即将开始,为了让各位考生充分备考,高顿网校小编为大家准备了一些精心挑选的会计试题 ...
2015-06-19 10:06小编导读:6月份的ACCA考试已经落下帷幕, 2015年9月份ACCA考试即将开始,为了让各位考生充分备考,高顿网校小编为大家准备了一些精心挑选的会计试题 ...
2015-06-19 10:06小编导读:6月份的ACCA考试已经落下帷幕, 2015年9月份ACCA考试即将开始,为了让各位考生充分备考,高顿网校小编为大家准备了一些精心挑选的会计试题 ...
2015-06-19 10:06小编导读:6月份的ACCA考试已经落下帷幕, 2015年9月份ACCA考试即将开始,为了让各位考生充分备考,高顿网校小编为大家准备了一些精心挑选的会计试题 ...
2015-06-19 10:06小编导读:6月份的ACCA考试已经落下帷幕, 2015年9月份ACCA考试即将开始,为了让各位考生充分备考,高顿网校小编为大家准备了一些精心挑选的会计试题 ...
2015-06-19 10:06小编导读:6月份的ACCA考试已经落下帷幕, 2015年9月份ACCA考试即将开始,为了让各位考生充分备考,高顿网校小编为大家准备了一些精心挑选的会计试题 ...
2015-06-19 10:06