acca《p專業(yè)會計師》考試復(fù)習(xí)指導(dǎo)

1、高頓財經(jīng)ACCAACCA《P1專業(yè)會計師》考試復(fù)習(xí)指導(dǎo)3本文由高頓ACCA整理發(fā)布，轉(zhuǎn)載請注明出處Internalcontrol:DefinitionImptanceObjectivesDefinitionImptance（Definition）Internalcontrolisanyactiontakenbymanagementtoenhancethelikelihoodthatestablishedobjectivesgoalswi

2、llbeachieved.Managementplansganizesdirectstheperfmanceofsufficientactionstoprovidereasonableassurancethatobjectivesgoalswillbeachieved.Thusthecontrolistheresultofproperplanningganizingdirectingofmanagement.Controlsattemp

3、ttoensurethatrisksthosefactswhichstoptheachievementofcompanyobjectivesareminimized.（Imptance）（1）Internalcontrolriskmanagementarefundamentalcomponentsofgoodcpategovernance.（2）Goodcpategovernancemeansthattheboardmustidenti

4、fymanageallriskswithinacompany.（3）Intermsofriskmanagementinternalcontrolsystemsspanfinancialoperationalotherareasi.e.alltheactivitiesofthecompany.（4）Howeverinternalcontrolsystemareonlyasgoodasthepeopleusingthem.Objective

5、s（APB）（1）Thederlyefficientconductofitsbusinessincludingadheretointernalpolicies.高頓財經(jīng)ACCA（2）Itistheattitudeactionsoftheboardmanagementregardingthesignificanceofcontrolwithintheganization.（3）Itprovidesthedisciplinestructur

6、eoftheachievementoftheprimaryobjectivesofthesystemofinternalcontrol.（4）Itincludes:（a）management’sphilosophyoperatingstyle（b）ganizationstructure（c）Assignmentofauthityresponsibility（d）humanresourcespoliciespractices（e）comp

7、etenceofpersonnel.RiskAssessment（1）Thereisaconnectionbetweentheobjectivesofanganizationtheriskstowhichitisexposed.（2）Therisksinvolvedinachievingthoseobjectivesshouldbeidentifiedassessed.（3）Riskassessmentshouldfmthebasisf

8、decidinghowtherisksshouldbemanaged.ControlActivities（1）Thesearepoliciesproceduresthatensurethatthedecisionsinstructionsofmanagementarecarriedout.（2）Controlactivitiesinclude:（a）authizations（b）verifications（c）reconciliatio