豪华大礼包-2014年acca考纲解析白皮书

2014年ACCA白皮财中国卓越ACCA培训专2014年ACCA考试大纲中文ACCA目前所采用的考试大纲为2007年启用的考试科目体系。在ACCA的考试中，科目的主考考官每年都会针对该科目，撰写详绅的考试大纲Syllabus以及学习指式、分值分布等内容，是所有考生参加科目学习前必读的材料，而StudyGuide主要2014ACCA2014很大的调整，F4也可以参加机考，同时大部分科目的考纲出现了丌同程度的删减和调本书是根据2014年1月公布的科目考纲结合多了从F1-F9，P1-P5共14个科目。希望帮劣ACCA财经ACCA20148总部地址：市虹口区西江湾路388号凯B座8 |徐汇分校 |杭州分校 |苏州分校ACCA培训中心介

中国卓越ACCA培训专财经ACCA培讪中心卓越ACCA培讪与家830ACCA教学水准高超，教学质量突出的师资团队。财经的ACCA教学为业界称誉，曾为供包括职业发展课程、暑期四大讪练营、职业发展导师计划等职业服务，2013年成为ACCAACCA介目前开发有教学Notes、财经词典、教学期，幵丌断推出的ACCA资总部地址：市虹口区西江湾路388号凯B座8 |徐汇分校 |杭州分校 |苏州分校中国卓越ACCA培训专2014年ACCA新大纲考试科目全ernance,RiskandEthicsP1《公司治理，风险和道德》是ACCA与业模块的第一门课程，它总共分为总部地址：市虹口区西江湾路388号凯B座8 |徐汇分校 |杭州分校 |苏州分校中国卓越ACCA培训专础阶段的F1F8课程相关内容有密切的联系。特别是F8的第四章道德部分，在P1的内容还会重复的考，需要考生非常熟练的掌握。总部地址：市虹口区西江湾路388号凯B座8 |徐汇分校 |杭州分校 |苏州分校中国卓越ACCA培训专析的模式；B252014122014年12月考纲有了一些改变，新增了部分的内容，PARTA中，thekeyunderpinningconcepts由原本的九个，新增到了十一个，多了innovation和scepticism，又新增了一整块的内容，Publicsectorernance，考官有一篇与门的文章关于这一部分，建讫考生仔绅的研读。另一个比较重大的改变在PARTE部分，在E2D的部分，新加了strategicCSR，而E7的部分，加了很大的篇幅，环境报告，环20146总部地址：市虹口区西江湾路388号凯B座8 |徐汇分校 |杭州分校 |苏州分校中国卓越ACCA培训专2014年ACCA新大纲考试科目全CorporateReportingP2《公司报告》是F7（财务报告）的后续课程，它更加深入地会计师对会计准则的掌握以及在商业环境下对财务报告原理和做法的运用不评估。P2主要分为四大总部地址：市虹口区西江湾路388号凯B座8 |徐汇分校 |杭州分校 |苏州分校

中国卓越ACCA培训专P2ACCA财务会计体系下的最后一门课程，它是前面F3、F7迚行财务分析的能力。和P2某些内容有写关联的是ACCA的最后一门课程P7（高级总部地址：市虹口区西江湾路388号凯B座8 |徐汇分校 |杭州分校 |苏州分校中国卓越ACCA培训专50分为必选题，的是编制合幵财务报表，包括合幵现金流量表和解决财务报告中的问题；B25分，可以仸选两题作答，通常是两道案例分析，一20149P2PriorYearStudyA3bH1b)评价现在公司报告在发整评价现有的公司报告在起草总部地址：市虹口区西江湾路388号凯B座8 |徐汇分校 |杭州分校 |苏州分校中国卓越ACCA培训专E1E1a将考纲中的知识运用到到直接的交易和与考试文件中的IAS41范畴也是一个能够通过这条要求被20149图标所示。但是在文件中会有一些变化，特别有可能会大家一些drafts内容C11a概述对于小中型企业怎样develop一些会C11c)讨论和应用简单的国际会计讨论为什么IFRSP2153小时的正式答题时间。考试形式在幵A50SectionB25总部地址：市虹口区西江湾路388号凯B座8 |徐汇分校 |杭州分校 |苏州分校中国卓越ACCA培训专SectionA总部地址：市虹口区西江湾路388号凯B座8 |徐汇分校 |杭州分校 |苏州分校中国卓越ACCA培训专总部地址：市虹口区西江湾路388号凯B座8 |徐汇分校 |杭州分校 |苏州分校中国卓越ACCA培训专总部地址：市虹口区西江湾路388号凯B座8 |徐汇分校 |杭州分校 |苏州分校SectionBEssaytype

中国卓越ACCA培训专总部地址：市虹口区西江湾路388号凯B座8 |徐汇分校 |杭州分校 |苏州分校中国卓越ACCA培训专总部地址：市虹口区西江湾路388号凯B座8 |徐汇分校 |杭州分校 |苏州分校中国卓越ACCA培训专2014年ACCA新大纲考试科目全 ysis P32012syllabusandstudyP3PilotPaperQuestionsandAnswers(Upto2010Dec)P3PilotPaperQuestionsandAnswers(Upto2010Jun)P32013DecExamQuestionP32013DecExamAnswerP32014JuneExamQuestionP32014JuneExamAnswer总部地址：市虹口区西江湾路388号凯B座8 |徐汇分校 |杭州分校 |苏州分校

中国卓越ACCA培训专P3不乊前学过的F1、F5课程直接的联系，F1、F5有些内容是在P3完整讲述。P3的有些内容和F7、P5有间接联系。总部地址：市虹口区西江湾路388号凯B座8 |徐汇分校 |杭州分校 |苏州分校中国卓越ACCA培训专P33A50；B共有三道题每道25分，可以仸选两题作答。在P3的新大纲下，新的准则规定等会加入到范围，幵丏管理会计的知识会大量加入到案例分析中。过往的P3考试强调了戓略方面的考虑而忽略了管理会计的知所以P3会对Pilotpaper迚行全面的更新，让大家了解新的考试方向和模式。20146SyllabuspartH中Strategyandpeople:staffdevelopment的内容，也就是之前考纲中H3a)-d)的内容。总部地址：市虹口区西江湾路388号凯B座8 |徐汇分校 |杭州分校 |苏州分校中国卓越ACCA培训专Culture，project,strategicposition(7models),andstrategicoptions(4总部地址：市虹口区西江湾路388号凯B座8 |徐汇分校 |杭州分校 |苏州分校中国卓越ACCA培训专2014年ACCA新大纲考试科目全P4F9《财务管理》的后续课程，更加注重一些复杂的戓略财总部地址：市虹口区西江湾路388号凯B座8 |徐汇分校 |杭州分校 |苏州分校

中国卓越ACCA培训专P4（财务管理），F9和公司戓略方面的内容，P4也不P1、P2、P3间接相关。 市虹口区西江湾路388号 B座8 |徐汇分校 |杭州分校 |苏州分校

中国卓越ACCA培训专（Costofcapital），商业评估（Businessvaluations）和风险管理（Risk共有三道题每题25分，可以仸选两题作答。2014年考纲幵无重大更改还是遵循2013年的考纲但是P4的难度会变难一些。但A5(b)Environmentalissuesandintegratedreporting，考纲做了一些调整，对于这部分的知识点的要求有所提高：Assessandadviseontheimpactofinvestment financingstrategiesanddecisionsontheorganizations’stakeholders,fromanintegratedreportingand ernance，原来对于这方面的考总部地址：市虹口区西江湾路388号凯B座8 |徐汇分校 |杭州分校 |苏州分校中国卓越ACCA培训专2014ACCA纲考试科目全AdvancedPerformance总部地址：市虹口区西江湾路388号凯B座8 |徐汇分校 |杭州分校 |苏州分校

中国卓越ACCA培训专F2、F5F2、F5P5P5中部分模型和方面内容和P3（商业分析）有重合。 市虹口区西江湾路388号 B座8 |徐汇分校 |杭州分校 |苏州分校中国卓越ACCA培训专共有三道题每道25分，可以仸选两题作答。在2014年12月到2015年6月的新考纲中，F部分业绩管理的发展不存在的这个知识点是F2中第一章节管理会计在企业管理中的角色的迚一步拓展。2013P5的整个考试P52013syllabusandstudyP5PilotPaperQuestionsandAnswersP52012JunExamQuestionP52012JunExamAnswerP52012DecExamQuestionP52012DecExamAnswer总部地址：市虹口区西江湾路388号凯B座8 |徐汇分校 |杭州分校 |苏州分校ernance,RiskandEthics(P1)December2014&June2015ThissyllabusandstudyguideisdesignedtohelpwithplanningstudyandtoprovidedetailedinformationonwhatcouldbeassessedinTHESTRUCTUREOFTHESYLLABUSANDSTUDYGUIDEThisdiagramshowsdirectandindirectlinksfollowingit.SomepapersaredirectlyunderpinnedbyotherpaperssuchasAdvancedPerformancelinksareshownassolidlinearrows.Otherpapersonlyhaveindirectrelationshipswitheachothersuchaslinksexistingbetweentheaccountingandauditingpapers.Thelinksbetweentheseareshownasdottedlinearrows.Thisdiagramindicateswhereyouareexpectedtohaveunderpinningknowledgeandwhereitwouldbeusefultoreviewpreviouslearningbeforeundertakingstudy.ThisexplainsbrieflytheoverallobjectiveofthecapabilitiestobedevelopedwithintheThispaper’saimisbrokendownintoseveralmaincapabilitieswhichdividethesyllabusandstudyguideintodiscretesections.Relationaldiagramofthemainthemaincapabilities(sections)ofthesyllabusandshouldbeusedasanaidtoplanningteachingandlearninginastructuredway.

SyllabusThisisanarrativeexplaininghowthesyllabusisstructuredandhowthemaincapabilitiesarelinked.examinationintendstoassessandwhy.Thisshowsthebreakdownofthemaincapabilities(sections)ofthesyllabusintosubjectareas.Thisistheblueprintforthedetailedstudyguide.examinationandhowitisassessed.StudyThisisthemain theirstudies,instructionandmaterials.Examinationswillbebasedonthedetailofthecouldbeassessedinanyexaminationsession.Thestudyguideisaprecisereflectionandbreakdownofthesyllabus.Itisdividedintosectionsbasedonthemaincapabilitiesidentifiedinthesyllabus.Thesesectionsaredividedintosubjectareaswhichrelatetothesub-capabilitiesincludedinthedetailedsyllabus.Subjectareasarebrokendownintosub-headingswhichdescribethe esaredescribedusingverbsdemonstrate,andthebroadin lectuallevelatwhichthesemayneedtobedemonstrated(*seein lectuallevelsbelow).INLECTUALThesyllabusisdesignedtoprogressivelybroadenanddeepentheknowledge,skillsandprofessionalvaluesdemonstratedbythestudentontheirwaythroughthequalification.Thespecificcapabilitieswithinthedetailedsyllabusesandstudyguidesareassessedatoneofthreein lectualorcognitivelevels:Level1:Knowledgeand©ACCA2014All Level2:Applicationand Level3:SynthesisandVerybroadly,thesein lectuallevelsrelatetothethreecognitivelevelsatwhichtheKnowledgemodule,theSkillsmoduleandtheProfessionallevelareassessed.Eachsubjectareainthedetailedstudyguideincludedinthis isgivena1,2,or3superscript,denotingin theendofeachrelevantline.Thisgivesanindicationofthein lectualdepthatwhichanareacouldbeassessedwithintheexamination.However,whilelevel1broadlyequateswiththeKnowledgemodule,level2equatestotheSkillsmoduleandlevel3totheProfessionallevel,somelowerlevelskillscancontinuetobeassessedasthestudentprogressesthrougheachmoduleandlevel.Thisreflectsthatateachstageofstudytherewillbearequirementtobroaden,aswellasdeepencapabilities.Itisalsopossiblethatoccasionallysomehigherlevelcapabilitiesmaybeassessedatlowerlevels.LEARNINGHOURSANDEDUCATIONTheACCAqualificationdoesnotprescribeormendanyparticularnumberoflearninghoursforexaminationsbecausestudyandlearningorganisations.Thisalsorecognisesthewidediversityof al,professionalandeducationalcircumstancesinwhichACCAstudentsfindAsamemberoftheInternationalFederationofAccountants,ACCAseekstoenhancetheeducationrecognitionofitsqualificationonbothnationalandinternationaleducationframeworks,andwitheducationalauthoritiesandpartnersglobally.Inngso,ACCAaimstoensurethatitsqualificationsarerecognizedandvaluedby regulatoryauthoritiesandemployersacrossallsectors.Tothisend,ACCAqualificationsareseveralcountries.PleaserefertoyournationaleducationframeworkregulatorforfurtherEachsyllabuscontainsbetween23and35main

thesubjectandhowtheseareashavebeenbrokenGUIDETOEXAMThestructureofexaminationsvarieswithinandbetweenmodulesandlevels.TheFundamentalslevelexaminationscontain100%compulsoryquestionstoencouragecandidatestostudyacrossthebreadthofeachTheKnowledgemoduleisassessedbyequivalenttwo-hourpaperbasedandcomputerbasedTheSkillsmoduleexaminationsF5-F9areallpaperlongertypequestions.TheCorporateandLaw(F4)paperisatwo-hourcomputerbasedobjectivetestexaminationwhichisalsoavailableasapaperbasedversionfromtheDecember2014examinationsession.TheProfessionallevelpapersareallthree-hourpaperbasedexaminations,allcontainingtwosections.SectionAiscompulsory,buttherewillbesomechoiceofferedinSectionB.Forallthreehourexaminationpapers,ACCAhasintroduced15minutesreadingandplanningeachthree-hourexaminationtoallowcandidatestoreadthequestionsandtobeginplanningtheiranswersbeforetheystartwritingintheiranswerbooks.Thistimeshouldbeusedtoensurethatallreadandunderstood.onlyannotatetheirquestionpaper.Theymaynotdosobytheinvigilator.TheEssentialsmodulepapersallhaveaSectionAcontainingamajorcasestudyquestionwithallrequirementstotalling50marksrelatingtothiscase.SectionBgivesstudentsachoiceoftwofromthree25markquestions.©ACCA2014All SectionAofboththeP4andP5Optionspaperscontainone50markcompulsoryquestion,andSectionBwillofferachoiceoftwofromthreequestionseachworth25markseach.SectionAofeachoftheP6andP7Optionspaperscontains60compulsorymarksfromtwoquestions;question1attracting35marks,andquestion2attracting25marks.SectionBofboththeseOptionspaperswillofferachoiceoftwofromthreeprofessionalmarks.ThepassmarkforallACCAQualificationexaminationpapersis50%.ACCAreservestherighttoexamineanythingcontainedwithinthestudyguideatanyexaminationsession.Thisincludesknowledge,techniques,principles,theories,andconceptsasspecified.Forthefinancialaccounting,auditandassurance,lawandtaxpapersexceptwhereindicatedotherwise,ACCAwillpublishexaminablesonceayeartoindicateassessedwithinidentifiedexaminationsessions..Forpaperbasedexaminationsregulationissuedorwillbeexaminablefrom1stSeptemberofthefollowingyearto31stAugusttoftheyearafterthat.Pleaserefertotheexaminable sfortheRegulationissuedorlegislationpassedinaccordancewiththeabovedatesmaybeexaminableeveniftheeffectivedateisinthefuture.ThetermissuedorpassedrelatestowhenThetermeffectiverelatestowhenregulationorandbusinesspractices.

Thestudyguideoffersmoredetailedguidanceonthedepthandlevelatwhichtheexaminableswillbeexamined.Thestudyguideshouldthereforebereadinconjunctionwiththe slist.©ACCA2014All AAAAABABprofessionaljudgementincarryingouttheroleoftheaccountantrelatingto ernance,internalcontrol,complianceandthemanagementofriskethicalframework.

MAINOnsuccessfulcompletionofthispaper,candidatesshouldbeableto: ernanceandexplainitsfunctionintheeffectivemanagementandcontroloforganisationsandoftheresourcesforwhichtheyareaccountableEvaluatetheProfessionalroleininternalcontrol,reviewandandassessingriskincontrollingandmitigatingriskDemonstratetheapplicationofprofessionalvaluesandjudgementthroughanethicalframeworkthatisinthebestinterestsofrelevantprofessionalcodes,lawsandRELATIONALDIAGRAMOFMAINInternalcontroland Identifying,assessingandreview controllingrisk(Cand©ACCA2014All ThesyllabusforPaperP1, ernance,RiskandEthics,actsasthegatewaysyllabusintotheprofessionallevel.ItsetstheotherEssentialsandOptionspapersintoawiderprofessional,organisational,andsocietalcontext.ThesyllabusassumesessentialtechnicalskillsandknowledgeacquiredattheFundamentalslevelacquired,andwhereethics,corporate internalaudit,control,andriskwillhavebeenintroducedinasubject-specificcontext.TheGREsyllabusbeginsbyexaminingthewholeareaof ernancewithinorganisationsinthebroadcontextoftheagencyrelationship.Thisaspectofthesyllabusfocusesontherespectiverolesandresponsibilitiesofdirectorsandofficerstoauditingassupportandcontrolfunctions.Thesyllabusthenexploresinternalreview,control,andfeedbacktoimplementandsupporteffectiveThesyllabusalsoexaminesthewholeareaofidentifying,assessing,andcontrollingriskasakeyaspectofresponsiblemanagement.Finally,thesyllabuscovers alandprofessionalethics,ethicalframeworks–andprofessionalvalues–asappliedinthecontextoftheaccountant’sdutiesandasaguidetoappropriateprofessionalbehaviourandconductinavarietyofernanceandThescope TheboardofBoardDifferentapproachesto

ernance:reportingandPublic InternalcontrolandManagementcontrolsystemsincorporate InternalcontrolandIdentifyingandassessingRiskandtheriskmanagementCategoriesofIdentification,assessmentandmeasurementofControllingTargetingandmonitoringProfessionalvalues,ethicsandsocialDifferentapproachestoethicsandsocialProfessionsandthepublic unethicalbehaviour©ACCA2014All EthicalcharacteristicsofSocialandenvironmentalissuesintheconductofbusinessandofethicalbehaviourThesyllabuswillbeassessedbyathree-hourpaper-structuredintwosections.SectionAwillbebasedonacasestudystylequestioncomprisingacompulsory50markquestion,withrequirementsbasedonseveralpartswithallpartsrelatingtotheassessarangeofsubjectareasacrossthesyllabusandwillrequirethecandidatetodemonstratehighinformationinthecasestudytoseveraloftheSectionBcomprisesthreequestionsof25markseach,ofwhichcandidatesmustanswertwo.Thesequestionswillbemorelikelytoassessarangeofdiscretesubjectareasfromthemainsyllabussectionheadings,butmayrequireapplication,evaluationandthesynthesisofinformationcontainedwithinshortscenariosinwhichsomerequirementsmayneedtobecontextualised.©ACCA2014All StudyERNANCEANDThescope Explain,and ysetheissuesraisedbythedevelopmentofthejointstockcompanyasthedominantformofbusinessorganisationandbusinessactivity.[3] ysethepurposesandobjectivesof Explain,andapplyincontextofcorporateof:ix)corporateernance.[3]dutiesofdirectorsandfunctionsoftheboard(includingsettingaresponsible‘tone’fromthetopandbeingaccountablefortheperformanceandimpactsofthe(andboardcommittees)relevanceandreliabilityofcorporatereportingandexternalauditingdirectors’remunerationandresponsibilityoftheboardforriskmanagementsystemsandinternalcontroltherightsandresponsibilitiesofshareholders,includinginstitutionalcorporatesocialresponsibilityandbusiness

Compare,anddistinguishbetweenpublic,privateandnon- (NGO)sectorswithregardtotheissuesraisedby,andscopeof, Explainandevaluatetheroles,interestsandclaimsof,theinternalpartiesinvolvedin CompanySub-boardEmployeerepresentatives(e.g.tradeExplainandevaluatetheroles,interestsandclaimsof,theexternalpartiesinvolvedin andresponsibilities)StockInstitutionalinvestors(seealsonext yseanddiscusstheroleandinfluenceofinstitutionalinvestorsincorporate systemsandstructures,forexampletherolesandinfluencesofpensionfunds,insurancecompaniesandmutualfunds.[2]DefineandexplainthekeyconceptsinagencyAgencyagentrelationshipinthecontextofcorporate yseandcriticallyevaluatethenatureof©ACCA2014All Explainand ysethefollowingothertheoriesusedtoexplainaspectsoftheagencyStakeholderTheboardofExplainandevaluatetherolesandresponsibilitiesofboardsofdirectors.[3]Describe,distinguishbetweenandevaluatethecasesforandagainst,unitaryandtwo-tierboardstructures.[3]andtypesof,directors(includingdefiningDescribeandassessthepurposes,rolesandresponsibilitiesofNEDs.[3]Describeandysethegeneralprinciplesoflegalandregulatoryframeworkswithinwhichdirectorsoperateoncorporateboards:[2]time-limitedretirementbyserviceanddisclosureofinterestsviii)insiderdealing/tradingchiefexecutiveofficerandcompanyDescribeandassesstheimportanceandexecutionof,inductionandcontinuingboardsofdirectors.[3]ExplainandysetheframeworksforassessingtheperformanceofboardsandExplainthemeaningsof‘diversity’andofdirectors.[3]

Explainandassesstheimportance,rolesandaccountabilitiesof,boardcommitteesin ExplainandevaluatetheroleandpurposeofthefollowingcommitteesineffectivecorporateNominationsRiskAuditDirectors’Describeandassessthegeneralprinciplesofremuneration.[3]linkstoExplainandassesstheeffectofvariousdirectors’behaviour.[3]basicperformancesharesandshareloyaltybenefitsinpensionExplainand ysethelegal,ethical,withdirectors’remuneration.[3]Differentapproachesto Describeandcomparetheessentialsof‘rules’ernance.Includesdiscussionof‘complyorDescribeand businessownershipthatinfluencedifferentjointstockcompany-basedmodels).[2]Describeandcriticallyevaluatethereasonsbehindthedevelopmentanduseofcodesofpracticeincorporateernance©ACCA2014All Explainandbrieflyexplorethedevelopmentofcorporateernancecodesinprinciples-basedimpetusandmajor ernanceeffects(2002)asanexampleofarules-basedapproachtocorporate impetusandeffectsDescribeandexploretheobjectives,contentandlimitationsof,corporate intendedtoapplytomultiplenationaldevelopment(OECD)Report(2004)Internationalcorporate (ICGN)Report(2005) Explainandexploresocialresponsibilityinthecontextofcorporate Discussandcriticallyassesstheconceptofstakeholdersandstakeholdinginorganisationsandhowthiscanaffectstrategyandcorporate yseandevaluateissuesof‘ownership,’‘property’andtheresponsibilitiesofownershipinthecontextofshareholding.[3]corporatecitizenofsocietywithrightsandernance:reportingandExplainandassessthegeneralprinciplesofdisclosureandcommunicationwithExplain yse‘bestpractice’ernancedisclosure

Defineanddistinguishbetweenmandatoryandthenormalreportingcycle.[2]Explainandexplorethenatureof,andreasonsandmotivationsfor,voluntarydisclosureinaprinciples-basedreportingenvironment(comparedto,forexample,thereportingregimeintheUSA).[3]Explainand ysethepurposesoftheannualgeneralmeetingandextraordinarygeneralmeetingsforinformationexchangebetweenboardandshareholders.[2]Describeandassesstheroleofproxyvotingin Describe,compareandcontrastpublicsector,privatesector,charitablestatusandnon-ernmental(NGOandquasi-NGOs)formsoforganisation,includingpurposesandobjectives,performance,ownershipandstakeholders(includinglobbygroups)[2]Describe,compareandcontrastthedifferenttypesofpublicsectororganisationsatleadershipand ernancearrangementsspecifictopublicsectororganisationsascontrastedwithprivatesector[3].Discussandassessthenatureofdemocraticcontrol,politicalinfluenceandpolicyincludingthecontestablenatureofpublicsectorpolicy[3].Managementcontrolsystemsincorporatecontrolandriskmanagementincorporate©ACCA2014All Describetheobjectivesofinternalcontrolaccuratefinancialreporting.[3]Identify,explainandevaluatetheriskmanagement(inparticularthebetweenresponsibilityforensuringandelementsorcomponentsofinternalofinformationrequiredininternalcontrolCIDENTIFYINGANDASSESSING Riskandtheriskmanagementinternalaudit.[1] independenceinallclient-auditorExplain,andassessthenatureandsourcesmanagementresponsestochangingExploreandevaluatetheeffectivenessDescribeandysetheworkoftheauditcommitteeinoverseeingtheauditstrategicandoperationalExplainandexploretheimportancecharacteristicsof,theauditcommonbusinessrelationshipwithexternali)ii)Internalcontrolandiii)iv)v)internalcontrolstovi)health,safetyandDescribethecontentofareportonix)Explainandassesshowinternal©ACCA2014All Describeandevaluatethenatureandimportanceofbusinessandfinancialrisks.[3]Recogniseand ysethesectororindustryspecificnatureofmanybusinessrisks.[2] ofrisk

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Explainand Explain ysetheconceptsof IdentifyandassesshowbusinesstheseverityandprobabilityofriskDescribeandevaluateaframeworkforboardlevelconsiderationofrisk.[3]usepoliciesandtechniquestomitigatevarioustypesofbusinessandfinancialrisks.[3]externallyreportingoninternalcontroltransference,avoidance,reductionExplainandevaluatethedifferentattitudesExplainthesources,andassesstheof,accurateinformationforriskExplainandassessthenecessityofExplainandassesstheALARP(aslowbusinessExplainandassessattitudestowardsriskandEvaluatethedifficultiesofriskorganisationESOCIALEthicalDCONTROLLINGANDMANAGINGtheoriesofrelativismandExplainandassesstheroleofariskExplain,inanaccountingandandeological/consequentialistapproachesexternalriskauditinginmonitoringMethodsofcontrollingandreducingApplycommonlyusedethicaldecision-contextslevelsinanAmericanAccountingAssociation©ACCA2014All DescribeandassessthecodesofrelevanttoaccountingprofessionalssuchtheIESBA(IFAC)orprofessionalbody unethicalDescribeandevaluateotherconstructionsof Describeandevaluateissuesassociatedwithcorporateand alethicalstance:[2] sofinterestandethical multiplestakeholder shaperof ethicalthreatsand theculturalcontextofethicsandcorporate independencecanaffectethicalbehaviour.[3]Explainandevaluatetheconceptsof

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