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ACCA-AAA VIP智播課2022

價(jià)格： ￥ 3980.00

課程簡(jiǎn)介: ACCA-VIP智播課搭載融躍教育研發(fā)的智能學(xué)習(xí)系統(tǒng)，應(yīng)用在線計(jì)劃學(xué)習(xí)系統(tǒng)、智能題庫(kù)系統(tǒng)、模擬機(jī)考系統(tǒng)、學(xué)情分析系統(tǒng)以及知識(shí)脈絡(luò)系統(tǒng)。配合在線學(xué)習(xí)答疑，班群學(xué)習(xí)服務(wù)，學(xué)管全程督學(xué)。利用遞進(jìn)式學(xué)習(xí)，從前導(dǎo)-基礎(chǔ)-串講--沖刺，幫助學(xué)員快速掌握ACCA考試知識(shí)。滿足不同需求的考生，讓備考更輕松，助力一次通關(guān)。

視頻有效期：12個(gè)月

視頻時(shí)長(zhǎng)：約52小時(shí)

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基礎(chǔ)班

  • 1.Introduction

    • Introduction

  • 2.Part1 accounting principle

    • 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

  • 3.Part 2 Risk

    • 1. The three main types of risk

    • 2. Business risk

    • 3. Audit risk

    • 4. Report

  • 4.Part 3 Procedure & evidence

    • 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

  • 5.Part 4 Audit standards

    • 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

  • 6.Part 5 Report

    • 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

  • 7.Part 6 Ehthic

    • The fundamental principles

    • Ethical Threat-Self-interest

    • Ethical Threat-Self-review

    • Ethical Threat-Advocacy

    • Ethical Threat-Familiarity

    • Ethical Threat-Intimidation

    • Ethical Form

  • 8.Part 7 QC & acceptance & rely on

    • 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

  • 9.Part 8 Non-audit assurance

    • 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

  • 10.Part 9 Group audit

    • 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

  • 11.Part 10 Data analytics and the auditor

    • Data analytics and the auditor

  • 12.Part 11 Current issue and development

    • 1. Business relationship with audit clients

    • 2. Legal obligation

    • 3. Laws and regulations

    • 4. Off-shoring of audit work

    • 5. Other issues in audit

  • 13.機(jī)考平臺(tái)操作指南

    • 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

習(xí)題班

  • 1.2018 specimen exam Q3

    • 2018 specimen exam Q3

  • 2.2019 June

    • 2019 June Q1 1

    • 2019 June Q1 2

  • 3.2012 Dec

    • 2012 Dec Q1-1

    • 2012 Dec Q1-2

    • 2012 Dec Q1-3

  • 4.2015 June

    • 2015 June Q1-1

    • 2015 June Q1-2

  • 5.2013 June

    • 2013 June Q1 1

    • 2013 June Q1 2

  • 6.2016 June

    • 2016 June Q1 1

    • 2016 June Q1 2

  • 7.2017 June

    • 2017 June Q1 1

    • 2017 June Q1 2

  • 8.2018 Dec

    • 2018 DecQ1-1

    • 2018 DecQ1-2

    • 2018 DecQ1-3

    • 2018 DecQ1-4

密押班

  • 1.AAA 考前密押

    • AAA 考前密押卷

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