作者yimaymay (泰雅知音)
看板ntuACCT99
標題[情報] 陳耀宗老師審計學Reading重點提示
時間Wed Apr 8 19:41:52 2009
1.Compare to the traditional business risk control paradigm, describe the
characteristics that new business risk control paradigms have?
2.To assess the quality of earnings (and in some cases the quality of other
relevant performance measures), what dimensions the BMP auditor considers?
And give three examples of earnings quality indicators that the BMP auditor
would use to assess the quality of earnings.
3.What does impression management and incoming smoothing mean?
4.What responses could be for the auditor to take to address identified fraud
risks?
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