Download ACCA P7 Advanced Audit and Assurance by BPP Learning Media PDF

By BPP Learning Media

BPP studying Media's prestige as reputable ACCA licensed studying supplier - content material ability our ACCA examine Texts and perform & Revision Kits are reviewed by means of the ACCA studying staff. BPP studying Media items give you the examination focussed fabric you wish for examination luck.

Show description

Read or Download ACCA P7 Advanced Audit and Assurance PDF

Best managerial books

Digital Accounting: The Effects of the Internet And Erp on Accounting

Electronic Accounting: the consequences of the web and ERP on Accounting offers a beginning in electronic accounting through protecting primary issues akin to accounting software program, XBRL (eXtensible company Reporting Language), and EDI. the consequences of the net and ERP on accounting are categorized and awarded for every accounting cycle, besides a complete dialogue of on-line controls.

CIMA Official Learning System Management Accounting Decision Management, Fifth Edition (CIMA Managerial Level 2008)

The recent version of CIMA's respectable studying platforms has been written along side the Examiner and the CIMA school to totally replicate what will be established within the examination. up to date with new case reports and labored examples, the training structures offer whole research fabric for the may possibly and November 2009 checks.

Building Public Trust: The Future of Corporate Reporting

Company reporting in a post-apocalypse international market sincerely, now's the time for developing a good business-reporting version applicable for the markets of the twenty-first century. instead of begin from scratch after the Enron-Andersen fiasco, prime experts from PricewaterhouseCoopers current a plan that vitamins the present version, one during which executives, accountants, analysts, traders, regulators, and different stakeholders can actually include the spirit of transparency.

Extra info for ACCA P7 Advanced Audit and Assurance

Example text

2 as cc (b) tud (f) ea Exam guide fre The technical content of this part of the syllabus is mainly drawn from your earlier studies. Questions in this paper are unlikely to ask for simple repetition of this knowledge, but are more likely to require explanation or discussion of the reasons behind the regulations. com 1 International regulatory frameworks for audit and assurance services Major developments in international regulation of audit and assurance have recently concluded, with farreaching effects on ISAs.

Tud In the UK, the basic requirements are for accountants to keep records of clients' identity and to report suspicions of money laundering to the National Crime Agency (NCA, formerly SOCA). These obligations apply both to firms and to individuals. A firm must establish an anti-money laundering programme such as that set out below, which includes appointing a Money Laundering Reporting Officer (MLRO) who is responsible for reporting to the NCA. Individuals within the firm are then legally required to report any offences to the MLRO.

Ea (a) cc The transaction described in the scenario raises suspicion of money laundering for several reasons. (d) 22 Mr Roy was instructed not to record the transaction in the accounting records of Loft Co. Increased secrecy over transactions is another indicator of money laundering. com Loft Co's bank statement should be checked to confirm Mr Roy's assertion. 3) must be avoided. It is a criminal offence to not report suspicions of money laundering. co m The firm requires these procedures to avoid committing any of the wide range of offences under the UK's Money Laundering Regulations.

Download PDF sample

Rated 4.77 of 5 – based on 33 votes