1.Auditorskie evidence. External confirmation with

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Uploaded: 10.09.2013
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1.Auditorskie evidence. External verification in accordance with ISA.
2.Audit estimates, including fair value measurements and related disclosures in accordance with ISA.
3.Auditorskaya sample in accordance with ISA.
4.Audit financial statements of the group of companies (including the use of other auditors).
5.Analiticheskie procedures in accordance with ISA.
6.Auditorskie evidence - additional consideration of special items in accordance with ISA.
7.Audit derivative financial instruments in accordance with ISA.
8.Auditorskie evidence in accordance with ISA.
9.Auditorskaya documentation in accordance with ISA.
10.Vyrazhenie views and opinions on the preparation of financial statements in accordance with ISA.
11.Zadaniya upon procedures regarding financial information in accordance with ISA.
12.Zadaniya to compile financial information in accordance with ISA.
13.Zadaniya on the review of financial statements in accordance with ISA.
14.Ispolzovanie work of an expert, in accordance with ISA.
15.Ispolzovanie work of internal auditors in accordance with ISA.
16.Kodeks ethics of the International Federation of Accountants: structure and summary.
17.Kontseptualnye bases ACI: the concept of levels of confidence and representing their job.
18.Klassifikatsiya international auditing standards.
19.Kontrol quality audit of the financial statements in accordance with ISA.
20.Mezhdunarodnaya Federation of Accountants (IFAC): mission, structure, main activities. The role and importance of international auditing standards for the development of auditing.
21.Modifikatsii opinion in the conclusion of an independent auditor in accordance with ISA.
22.Nepreryvnost activities in accordance with ISA.
23.Opredelenie and assessment of the risks of material misstatement through understanding the entity and its environment in accordance with ISA.
24.Osobennosti audit companies, use the services of the service (service) organization in accordance with ISA.
25.Obyazannosti auditor on consideration of fraud and error in an audit of financial statements. Fraud and error in accordance with ISA.
26.Osnovnye (basic) principles of the Code of Ethics of the International Federation of Accountants.
27.Osnovnye objectives of the independent auditor and audit in accordance with ISAs.
28.Osobennosti audit of financial statements of special purpose in accordance with ISA.
29.Obyazannosti auditor to review other information in documents containing audited financial statements in accordance with ISA.
30.Osobennosti audit of small enterprises in accordance with ISA.
31.Pervichnye engagements - opening balance (opening balance), in accordance with ISA.
32.Proverka forecasted (expected) financial information in accordance with ISA.
33.Planirovanie audit of the financial statements in accordance with ISA.
34.Primenenie regulations in an audit of financial statements in accordance with ISA.
35.Ponyatie "Relationships with other professional accountants in public practice."
36.Pismennye application management in accordance with ISA.
37.Ponyatie "Cash customers."
38.Ponyatie "Advertising and the offer of services."
39.Ponyatie "fee and commission" and "activities incompatible with the practice of public accounting."
40.Ponyatie "released information."
41.Ponyatie "Professional competence and responsibility in connection with the use of non-accountants."
42.Privlekayuschaya attention to portion and a portion comprising the other facts in the conclusion of an independent auditor according to ACI.
43.Ponyatiya "Honesty and objectivity" and "professional competence".
44.Ponyatie "Resolving ethical conflicts."
45.Ponyatiya "Tax Practice" and "professional accountant".
46.Ponyatiya "Privacy" and "Technical Standards

Additional information

Ответы на 56 вопросов к экзамену по Международным стандартам аудита

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