ACCA P1 Kaplan_Ftc Exam Tips for Jun 200909年ACCA_CAT考试

文章作者 100test 发表时间 2009:06:15 07:34:22
来源 100Test.Com百考试题网

　　P1 – Professional Accountant
　　Section A: Compulsory
　　•. always covers range of syllabus areas
　　•. some element of ethics in this question
　　Section B: 2 from 3
　　•. one question solely on governance
　　•. one question with significant ethics element
　　Key topics – in section A or B:
　　•. internal audit: independence
　　or appointment (possibly via audit committee)
　　•. remuneration committee
　　•. directors induction and / or appraisal
　　•. ethical decisions: AAA or Tucker
　　•. stakeholder categorisation
　　•. normative / instrumental views of stakeholders
　　•. board structure: family / insider or unitary / two tier
　　•. Corporate Social Responsibility (CSR)
　　•. sound internal controls