《ACCA考试用书 公司治理、风险管理及职业操守 英文版》PDF下载

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  • 作  者:英国BPP出版有限公司编
  • 出 版 社:武汉:华中科技大学出版社
  • 出版年份:2012
  • ISBN:9787560976433
  • 页数:408 页
图书介绍:本课本教你在行使会计师职能时如何运用相关知识、技巧和判断力。包括公司治理和责任、内部控制和检查、风险的辨识和评估等。

Part A Governance and responsibility 3

1 Scope of corporate governance 3

2 Approaches to corporate governance 41

3 Corpo rate governance practice and reporting 67

Part B Internal control and risk 117

4 Internal control systems 117

5 Risk attitudes and internal environment 133

6 Risks 163

7 Risk assessment and response 187

8 Information,communication and monitoring 219

Part C Professional values and ethics 255

9 Personal ethics 255

10 Professional ethics 285

11 Corporate social responsibility 321

Exam question bank 363

Exam answer bank 371

Index 401