ACCA考官文章汇总：P7 高级审计与鉴证业务 ACCA, 考官文章

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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)

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A question of ethics.pdf (120.26 KB)

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

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Accounting issues.pdf (344.44 KB)

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Analytical procedures.pdf (461.33 KB)

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Auditor reports in the UK.pdf (113.96 KB)

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

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Clarity auditing standards.pdf (134.52 KB)

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Completing the audit.pdf (295.38 KB)

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Auditor liability.pdf (305.03 KB)

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

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Audit working papers.pdf (293.61 KB)

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Audit risk.pdf (389.3 KB)

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

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

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Audit and insolvency.pdf (276.64 KB)

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IAASB developments.pdf (299.47 KB)

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

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

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Laws and regulations.pdf (380.34 KB)

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Group auditing.pdf (314.9 KB)

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Group audit issues.pdf (344.12 KB)

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Going concern.pdf (372.3 KB)

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Forensic auditing.pdf (290.02 KB)

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Forensic accounting.pdf (220.36 KB)

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Examining evidence.pdf (306.29 KB)

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Continue to be rest assured.pdf (383.74 KB)

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Tackling questions on ethics.pdf (308.26 KB)

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

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

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

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Professional scepticism.pdf (382.56 KB)

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

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

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Matter of opinion.pdf (316.49 KB)

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Massaging the figures.pdf (282.7 KB)

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

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The IAASB clarity project.pdf (259.85 KB)

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

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

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