第二部分大题:
Intangible asset 论述题, the six additionalconditions,intangibleasset三个特征,research and development為什么development的可以capitalize
Company income tax计算题,和课后习題相似
论述题,用current (replacement) cost來measureassets or liability的好处与坏处
Revaluation model計算題,和課后习题相似
Independence in appearance, independence of mind,whyboth important
New look audit report changes, for and against
The assurance providers’ challenges in assuranceof NFI
Value of assurance
Liability to client and 3rd party,记住重点cases的影響,比如Caparo,AGC, Esanda, AWA, Pacific
Five threats to independence, 例子
Fundamental principles, APES 110
EoM/other matter, adjusting events/non-adjustingevents
判斷不同的audit opinions
Internal auditors能为external auditors做什么类型的工作,需要考察哪些因素
判断business risks, accounts at risk,assertions
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