理想是力量的泉源、智慧的搖籃、沖鋒的戰(zhàn)旗、斬棘的利劍。高頓網(wǎng)校為廣大學(xué)員提供2015年ACCA考試網(wǎng)絡(luò)課程，為您的理想插上翅膀，讓您2015年考試順利通過！免費(fèi)聽課》
　　ENTITY’S RISK ASSESSMENT PROCESS
　　Auditors should assess whether the entity has a process to identify the business risks relevant to financial reporting objectives, estimate the significance of them, assess the likelihood of the risks occurrence, and decide actions to address the risks. If auditors have identified such risks, then auditors should *uate the reasons why the risk assessment process failed to identify the risks, determine whether there is significant deficiency in internal controls in identifying the risks, and discuss with the management.
　　THE INFORMATION SYSTEM, INCLUDING THE RELEVANT BUSINESS PROCESSES, RELEVANT TO FINANCIAL REPORTING AND COMMUNICATION
　　Auditors should also obtain an understanding of the information system, including the related business processes, relevant to financial reporting, including the following areas:
　　? The classes of transactions in the entity’s operations that are significant to the financial statements. The procedures that transactions are initiated, recorded, processed, corrected as necessary, transferred to the general ledger and reported in the financial statements.
　　? How the information system captures events and conditions that are significant to the financial statements.
　　? The financial reporting process used to prepare the entity’s financial statements.
　　? Controls surrounding journal entries.
　　? Understand how the entity communicates financial reporting roles, responsibilities and significant matters to those charged with governance and external – regulatory authorities.
　　小編寄語：成功與不成功之間有時(shí)距離很短——只要后者再向前幾步。
ACCA網(wǎng)絡(luò)課程課程專業(yè)名稱講師試聽
85%的人正在學(xué)習(xí)該課程ACCA 全維度網(wǎng)課體驗(yàn)課程
實(shí)景課堂與獨(dú)立錄制
覆蓋所有知識(shí)點(diǎn)，根據(jù)學(xué)習(xí)計(jì)劃推進(jìn)學(xué)習(xí)進(jìn)度
高頓名師
70%的人正在學(xué)習(xí)該課程ACCA網(wǎng)課全科卡（8.2折）
為零基礎(chǔ)剛開始學(xué)習(xí)ACCA的學(xué)員特別定制		高頓名師