Introduction

1. IFRS2 Share-based payment

2. IFRS 3 Business Combination

3. IAS 38 Intangible Asset

4. ISA 2 Inventory

5. IFRS 5Non-current Assets Held for Sale and Discontinued Operations

6. IFRS 15 Revenue from Contracts with Customers

7. IFRS 16 Lease

8. IAS 24 Related Party Disclosures

9. IAS37 Provisions, Contingent Liabilities and Contingent Assets

10. IAS 40 Investment Property

11. Financial instruments topic

1. The three main types of risk

2. Business risk

3. Audit risk

4. Report

Substantive procedure

Grant

goodwill arising on the acquisition & Impairment of goodwill

Related parties

Cash flow forecast

Impaired factory

Research and development costs

Cash-settled share-based payment scheme

Regulatory penalties

Provision & Warranty provision

Depreciation

Brand name & Impairment of brand

Acquisition

Intra-group transactions

Inventory

Impariment of the tangible assets

Operating licence

Payroll

Loan

Work in progress

Going concern

Contingent liabilities

Short-term investments

earnings per share

Sale and leaseback

1. ISA 240:The auditor’s responsibilities relating to fraud in an audit of financial statements

2. ISA 250: Consideration of laws an regulations in an audit of financial statements

3. Money laundering

4. ISA 540: Auditing accounting estimates, including Fair Value accounting estimates and related disclosures

5. ISA 550: Related parties

6. ISA 510 Initial Audit Engagements -Opening Balances

強(qiáng)調(diào)事項(xiàng)段、其他事項(xiàng)段、關(guān)鍵事項(xiàng)段

1. The standard layout (ISA 700)

2. Audit opinion

3.Emphasis of Matter

4.Other Matter paragraph

5.Material uncertainty related to going concern paragraph

6.Key Audit Matters (KAMs)

7.Impact on audit report

The fundamental principles

Ethical Threat-Self-interest

Ethical Threat-Self-review

Ethical Threat-Advocacy

Ethical Threat-Familiarity

Ethical Threat-Intimidation

Ethical Form

ISA 220: Quality control in an audit of financial statements

ISA 610 Using the Uork of Internal Auditors & ISA 620 Using the Work of an Auditors Expert

Audit VS limited assurance review

1. Prospective financial information (PFI)

2. Due diligence reviews

3. Forensic audits

4. Social, environmental, public sector and CSR reviews

Responsibilities & Presentation issues

Significant components & Evidence

IFRS 11 Joint Arrangement

IFRS 3 Business combination

IFRS 10 Consolidated financial statements

ISA 600: Special Considerations – Audits of Group financial statements

Data analytics and the auditor

1. Business relationship with audit clients

2. Legal obligation

3. Laws and regulations

4. Off-shoring of audit work

5. Other issues in audit

ACCA官網(wǎng)登陸方法

ACCA官網(wǎng)機(jī)考操作PM-FM

ACCA官網(wǎng)機(jī)考操作 P階段

2018 specimen exam Q3

2019 June Q1 1

2019 June Q1 2

2012 Dec Q1-1

2012 Dec Q1-2

2012 Dec Q1-3

2015 June Q1-1

2015 June Q1-2

2013 June Q1 1

2013 June Q1 2

2016 June Q1 1

2016 June Q1 2

2017 June Q1 1

2017 June Q1 2

2018 DecQ1-1

2018 DecQ1-2

2018 DecQ1-3

2018 DecQ1-4

AAA 考前密押卷