ACCA Exam tips for June 2008 – FTC – P7
<p class="MsoNormal" style="MARGIN: 0pt;"><span class="apple-style-span"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">P7 – Advanced Audit and Assurance<p></p></span></b></span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span class="apple-style-span"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">Tips include:<p></p></span></b></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 12pt;"><span class="apple-style-span"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">* Risk Assessment / Risk Management / Audit Strategy</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: Arial;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 12pt;"><span class="apple-style-span"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">* Audit Evidence</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: Arial;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 12pt;"><span class="apple-style-span"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">* Practice Management - Obtaining professional work / tendering</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: Arial;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 12pt;"><span class="apple-style-span"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">* Assurance Services - Prospective Financial Information / Due Diligence Reviews</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: Arial;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 12pt;"><span class="apple-style-span"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">* Reporting/Application of GAAP</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: Arial;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 12pt;"><span class="apple-style-span"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">* Professional conduct ethical issues</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: Arial;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 12pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: Arial;"><p> </p></span></p>页:
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