海南的ACA學(xué)員會(huì)問(wèn)ACA中每一板塊的教學(xué)目的是什么?高頓網(wǎng)校小編為您詳解:ACA Accounting - Module aim
To ensure that students have a sound understanding of the techniques of double entry accounting and can apply its principles in recording transactions, adjusting financial records and preparing non-complex financial statements.
On completion of this module, students will be:
· explain the concept of assurance, why assurance is required and the reasons for assurance engagements being carried out by appropriately qualified professionals
· explain the nature of internal controls and why they are important, document an organisation’s internal controls and identify weaknesses in internal control systems
· select sufficient and appropriate methods of obtaining assurance evidence and recognise when conclusions can be drawn from evidence obtained or where issues need to be referred to a senior colleague
· understand the importance of ethical * to a professional and explain issues relating to integrity, objectivity, conflicts of interest, conflicts of loyalty, confidentiality and independence.
高頓網(wǎng)校小編為ACA學(xué)員們介紹一下英國(guó)的旅游景點(diǎn):溫莎城堡最初是在11世紀(jì)時(shí)由威廉一世所建造的,因?yàn)闅v史悠久,城堡的設(shè)計(jì)隨著時(shí)間、王室喜好、財(cái)政的改變而不斷發(fā)展,許多特征混合了古典與現(xiàn)代元素。這里還發(fā)生過(guò)愛(ài)德華八世(Edward VIII)“不愛(ài)江山愛(ài)美人”的傳奇故事,讓溫莎城堡盛名遠(yuǎn)播。
掃一掃微信,*9時(shí)間獲取ACA考試報(bào)名時(shí)間和考試時(shí)間提醒