started active recall

Remembered 80-100%
remembered 50%
remembered 1-50%
CH TOPICS

1 International regulatory environment for audit and assurance service 8/7/2021

2 Code of ethics and conduct
3 Fraud and professional liability 8/7/2021
4 Quality control
5 Obtaining and accepting professional appoinments
6 Planning and risk assessments
7 Evidence
8 Evaluation and review
9 Group audit and translational audits
10 completion
11 reporting
12 Audit related services and other assurance services
13 prospective financial information
14 forensic audit
15 social, enviromental and public sector auditing
16 current issue
9/7/2021

9/7/2021

9/7/2021
9/7/2021
 TOPICS
SECTION A
Q1
11 Basic groups 8/7
12 Changes in group structures:step acquisition 8/7 9/7
13 Changes in group:disposal
14 NCA held & discontinued operations
15 joing arrangement & group disclosure
16 foreign transaction & entitites
17 group statement of cash flow
Q2
2 Ethics

2 Related parties
2 Accoutning policies

1 financial reporting framework

3 revenue
4 Non current asset
5 Employee benefit
6 Provisons,contigencies and event after reporting period
7 incomes taxes
8 Financial instruments
9 Leases
10 Share based payments
18 Interpreting FS for different stakeholders
19 Reporting requirment for SME
20 The impact of changes and potential changes in accounting regulations