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标题: ACCA考官文章汇总：P7 高级审计与鉴证业务 [打印本页]

作者: accaerer 时间: 2016-4-16 14:37 标题: ACCA考官文章汇总：P7 高级审计与鉴证业务

ACCA考官会定期撰写一些与考试密切相关的技术性文章，引导考生对知识点和考点的深入理解，这些文章在同学们备考过程中有十分重要的指导意义，考生应认真研读。

A matter of opinon.pdf (443.35 KB)

A question of ethics.pdf (120.26 KB)

Acceptance decisions for audit and assurance engagements.pdf (293.03 KB)

Accounting issues.pdf (344.44 KB)

Analytical procedures.pdf (461.33 KB)

Auditor reports in the UK.pdf (113.96 KB)

Auditor reports to those charged with governance.pdf (283.84 KB)

Clarity auditing standards.pdf (134.52 KB)

Completing the audit.pdf (295.38 KB)

Auditor liability.pdf (305.03 KB)

Auditing in a computer-based environment.pdf (317.6 KB)

Audit working papers.pdf (293.61 KB)

Audit risk.pdf (389.3 KB)

Audit quality - a perpetual current issue.pdf (304.44 KB)

Audit of estimates and fair values.pdf (304.08 KB)

Audit and insolvency.pdf (276.64 KB)

IAASB developments.pdf (299.47 KB)

ISA 240 (Redrafted) - Auditors and Fraud.pdf (314.35 KB)

ISA 315 (REVISED) - Identifying and assessing the risks of material misstatement.pdf (165.15 KB)

Laws and regulations.pdf (380.34 KB)

Group auditing.pdf (314.9 KB)

Group audit issues.pdf (344.12 KB)

Going concern.pdf (372.3 KB)

Forensic auditing.pdf (290.02 KB)

Forensic accounting.pdf (220.36 KB)

Examining evidence.pdf (306.29 KB)

Continue to be rest assured.pdf (383.74 KB)

Tackling questions on ethics.pdf (308.26 KB)

Staying on the right side of ethics.pdf (303.78 KB)

Specific aspects of auditing in a computer-based environment.pdf (305.04 KB)

Reporting on audited financial statements - significant changes proposed.pdf (301.65 KB)

Professional scepticism.pdf (382.56 KB)

Planning an audit of financial statements.pdf (375.49 KB)

Performance information in the public sector.pdf (372.41 KB)

Matter of opinion.pdf (316.49 KB)

Massaging the figures.pdf (282.7 KB)

The control environment of a company.pdf (384.77 KB)

The IAASB clarity project.pdf (259.85 KB)

The importance of financial reporting standards to auditors.pdf (379.46 KB)

Using the work of internal auditors.pdf (444.05 KB)

附件: A matter of opinon.pdf (2016-4-16 14:35, 443.35 KB) / 下载次数 56
http://bbs.accaspace.com/attachment.php?aid=18002&k=18f3dbfe3ae60ae3c0da1f120dcfbc07&t=1714169121&sid=g8HyGH

附件: A question of ethics.pdf (2016-4-16 14:35, 120.26 KB) / 下载次数 46
http://bbs.accaspace.com/attachment.php?aid=18003&k=b1bc94fffe5aed29c0f540385ad1bd79&t=1714169121&sid=g8HyGH

附件: Acceptance decisions for audit and assurance engagements.pdf (2016-4-16 14:35, 293.03 KB) / 下载次数 47
http://bbs.accaspace.com/attachment.php?aid=18004&k=9367c0d736d0d73d5c2bfa515bdf0598&t=1714169121&sid=g8HyGH

附件: Accounting issues.pdf (2016-4-16 14:35, 344.44 KB) / 下载次数 37
http://bbs.accaspace.com/attachment.php?aid=18005&k=c76763952cfded660e80d2f85977ea89&t=1714169121&sid=g8HyGH

附件: Analytical procedures.pdf (2016-4-16 14:35, 461.33 KB) / 下载次数 39
http://bbs.accaspace.com/attachment.php?aid=18006&k=f6880bb68eccd7ad25ef6579838f2860&t=1714169121&sid=g8HyGH

附件: Audit and insolvency.pdf (2016-4-16 14:35, 276.64 KB) / 下载次数 31
http://bbs.accaspace.com/attachment.php?aid=18007&k=e416ee96714e28f4bcbad2e21565a6ef&t=1714169121&sid=g8HyGH

附件: Audit of estimates and fair values.pdf (2016-4-16 14:35, 304.08 KB) / 下载次数 38
http://bbs.accaspace.com/attachment.php?aid=18008&k=b1a5b0094ca4ff3048dac4e252ae53f0&t=1714169121&sid=g8HyGH

附件: Audit quality - a perpetual current issue.pdf (2016-4-16 14:35, 304.44 KB) / 下载次数 35
http://bbs.accaspace.com/attachment.php?aid=18009&k=b5c11b99610295daf0d35f695cbba13e&t=1714169121&sid=g8HyGH

附件: Audit risk.pdf (2016-4-16 14:35, 389.3 KB) / 下载次数 45
http://bbs.accaspace.com/attachment.php?aid=18010&k=ec36b935fd91903069045dae16e52532&t=1714169121&sid=g8HyGH

附件: Audit working papers.pdf (2016-4-16 14:35, 293.61 KB) / 下载次数 31
http://bbs.accaspace.com/attachment.php?aid=18011&k=66a48b5e0ff23e33607155cf5ed28020&t=1714169121&sid=g8HyGH

附件: Auditing in a computer-based environment.pdf (2016-4-16 14:35, 317.6 KB) / 下载次数 30
http://bbs.accaspace.com/attachment.php?aid=18012&k=5ecfde76b9a3950e9d847ef8357fca83&t=1714169121&sid=g8HyGH

附件: Auditor liability.pdf (2016-4-16 14:35, 305.03 KB) / 下载次数 41
http://bbs.accaspace.com/attachment.php?aid=18013&k=0706f21b5eb18527b1a8aaf554859f58&t=1714169121&sid=g8HyGH

附件: Auditor reports in the UK.pdf (2016-4-16 14:35, 113.96 KB) / 下载次数 30
http://bbs.accaspace.com/attachment.php?aid=18014&k=b09abe88eb1a1f5c28d67009b701c55a&t=1714169121&sid=g8HyGH

附件: Auditor reports to those charged with governance.pdf (2016-4-16 14:35, 283.84 KB) / 下载次数 40
http://bbs.accaspace.com/attachment.php?aid=18015&k=1d456d8350cac1d6ed340db581ff24a0&t=1714169121&sid=g8HyGH

附件: Clarity auditing standards.pdf (2016-4-16 14:35, 134.52 KB) / 下载次数 34
http://bbs.accaspace.com/attachment.php?aid=18016&k=a868379df6312f6fd08e575bd83556ab&t=1714169121&sid=g8HyGH

附件: Completing the audit.pdf (2016-4-16 14:35, 295.38 KB) / 下载次数 37
http://bbs.accaspace.com/attachment.php?aid=18017&k=18c9696f77b62f788e8198e33f23aeda&t=1714169121&sid=g8HyGH

附件: Continue to be rest assured.pdf (2016-4-16 14:35, 383.74 KB) / 下载次数 32
http://bbs.accaspace.com/attachment.php?aid=18018&k=162bcfa01f3f2487226c0b08e20975a0&t=1714169121&sid=g8HyGH

附件: Examining evidence.pdf (2016-4-16 14:35, 306.29 KB) / 下载次数 34
http://bbs.accaspace.com/attachment.php?aid=18019&k=58c21084c84e4f682b5869a2ffe5edca&t=1714169121&sid=g8HyGH

附件: Forensic accounting.pdf (2016-4-16 14:35, 220.36 KB) / 下载次数 31
http://bbs.accaspace.com/attachment.php?aid=18020&k=7bdccd58b0fe10c847cf41512dcab944&t=1714169121&sid=g8HyGH

附件: Forensic auditing.pdf (2016-4-16 14:35, 290.02 KB) / 下载次数 32
http://bbs.accaspace.com/attachment.php?aid=18021&k=47e9acd06058bbb6822925c21af922d0&t=1714169121&sid=g8HyGH

附件: Going concern.pdf (2016-4-16 14:35, 372.3 KB) / 下载次数 36
http://bbs.accaspace.com/attachment.php?aid=18022&k=118f7ff3d9d8d4ed44f9dcb3bb06655b&t=1714169121&sid=g8HyGH

附件: Group audit issues.pdf (2016-4-16 14:35, 344.12 KB) / 下载次数 38
http://bbs.accaspace.com/attachment.php?aid=18023&k=d6dfc3fe558389261e91edf9c99bd8b8&t=1714169121&sid=g8HyGH

附件: Group auditing.pdf (2016-4-16 14:35, 314.9 KB) / 下载次数 44
http://bbs.accaspace.com/attachment.php?aid=18024&k=3c33fcdcd70c9e44416e331d2445f700&t=1714169121&sid=g8HyGH

附件: IAASB developments.pdf (2016-4-16 14:35, 299.47 KB) / 下载次数 32
http://bbs.accaspace.com/attachment.php?aid=18025&k=b4ad67616b794be354d7e3e067324157&t=1714169121&sid=g8HyGH

附件: ISA 240 (Redrafted) - Auditors and Fraud.pdf (2016-4-16 14:35, 314.35 KB) / 下载次数 32
http://bbs.accaspace.com/attachment.php?aid=18026&k=65ad5424fb8a27e36c8a25fa8ee558ac&t=1714169121&sid=g8HyGH

附件: ISA 315 (REVISED) - Identifying and assessing the risks of material misstatement.pdf (2016-4-16 14:35, 165.15 KB) / 下载次数 34
http://bbs.accaspace.com/attachment.php?aid=18027&k=8dbfc3707fcaf781f2b4179ae89c7046&t=1714169121&sid=g8HyGH

附件: Laws and regulations.pdf (2016-4-16 14:35, 380.34 KB) / 下载次数 37
http://bbs.accaspace.com/attachment.php?aid=18028&k=0c36c1decf3bfb3a07eced2da23da3a4&t=1714169121&sid=g8HyGH

附件: Massaging the figures.pdf (2016-4-16 14:35, 282.7 KB) / 下载次数 36
http://bbs.accaspace.com/attachment.php?aid=18029&k=0b48a1db64a4b675c35e833e15d1798d&t=1714169121&sid=g8HyGH

附件: Matter of opinion.pdf (2016-4-16 14:35, 316.49 KB) / 下载次数 34
http://bbs.accaspace.com/attachment.php?aid=18030&k=e1b3c0b54237ea5b6ce2b3275a12f5ce&t=1714169121&sid=g8HyGH

附件: Performance information in the public sector.pdf (2016-4-16 14:35, 372.41 KB) / 下载次数 34
http://bbs.accaspace.com/attachment.php?aid=18031&k=c7b2f70b98aa495f898c596ec8a6e5ed&t=1714169121&sid=g8HyGH

附件: Planning an audit of financial statements.pdf (2016-4-16 14:35, 375.49 KB) / 下载次数 31
http://bbs.accaspace.com/attachment.php?aid=18032&k=57d205bfcaf94b319cebd31b6eb368c6&t=1714169121&sid=g8HyGH

附件: Professional scepticism.pdf (2016-4-16 14:35, 382.56 KB) / 下载次数 31
http://bbs.accaspace.com/attachment.php?aid=18033&k=8ba8bdb9e6666358f82a3600e822df2a&t=1714169121&sid=g8HyGH

附件: Reporting on audited financial statements - significant changes proposed.pdf (2016-4-16 14:35, 301.65 KB) / 下载次数 32
http://bbs.accaspace.com/attachment.php?aid=18034&k=e86c3609aee1ec3ef2bbcb86a744db1c&t=1714169121&sid=g8HyGH

附件: Specific aspects of auditing in a computer-based environment.pdf (2016-4-16 14:35, 305.04 KB) / 下载次数 27
http://bbs.accaspace.com/attachment.php?aid=18035&k=a1b0056f03ae6a6056ff991f2a897818&t=1714169121&sid=g8HyGH

附件: Staying on the right side of ethics.pdf (2016-4-16 14:35, 303.78 KB) / 下载次数 29
http://bbs.accaspace.com/attachment.php?aid=18036&k=321c40178887ea6245f2564e20b04b7c&t=1714169121&sid=g8HyGH

附件: Tackling questions on ethics.pdf (2016-4-16 14:35, 308.26 KB) / 下载次数 39
http://bbs.accaspace.com/attachment.php?aid=18037&k=a293c25ad5bd5fbcd2baf214846e274e&t=1714169121&sid=g8HyGH

附件: The control environment of a company.pdf (2016-4-16 14:35, 384.77 KB) / 下载次数 28
http://bbs.accaspace.com/attachment.php?aid=18038&k=13fe77e076510afd9604ade79c064530&t=1714169121&sid=g8HyGH

附件: The IAASB clarity project.pdf (2016-4-16 14:35, 259.85 KB) / 下载次数 30
http://bbs.accaspace.com/attachment.php?aid=18039&k=9cbb7228340ba9c898fa4bd3685ec570&t=1714169121&sid=g8HyGH

附件: The importance of financial reporting standards to auditors.pdf (2016-4-16 14:35, 379.46 KB) / 下载次数 40
http://bbs.accaspace.com/attachment.php?aid=18040&k=2286aee226a75a3b92f3486c03f7c2f7&t=1714169121&sid=g8HyGH

附件: Using the work of internal auditors.pdf (2016-4-16 14:35, 444.05 KB) / 下载次数 32
http://bbs.accaspace.com/attachment.php?aid=18041&k=a8396cc108cb04b433bbd62ff740da05&t=1714169121&sid=g8HyGH

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