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【正文】 e a pass in Core I before the year 2000. The primary objective of this segment is to provide candidates with an introduction to the business environment and an improved understanding of how to apply professional judgment in ethical and reporting issues in professional practice. The segment content is divided into five modules, followed by a collection of integrated case studies. These case studies have been included for the application of materials covered in Modules 1 through to 5. In various modules within the Reporting and Professional Practice segment, it is assumed a level of knowledge has been achieved by candidates on pletion of their undergraduate degree. The materials in this segment build upon this assumed knowledge. The segment material is cumulative. Therefore, candidates will gain the most from the materials by working progressively through the study guide. The examination is divided into two parts. Part A contains multiplechoice test questions and represents 70 per cent of the paper. Part B contains written response questions and represents 30 per cent of the paper. Candidates must have access to an uptodate version of the CPA Australia Members’ Handbook. The content of the Reporting and Professional Practice segment is as follows: Module 1: Accountancy as a profession Accountancy as a profession o Attributes of a profession o The profession under challenge o The roles of accountants o Ethical behaviour of accountants o The role of professional judgment in accounting decisions A conceptual framework for ethical behaviour o Theoretical approaches to ethics o A conceptual framework for individual ethical behaviour o Factors influencing decisionsModule 2: Professional ethics for accountants Professional ethics for accountants o Applying the concept of 39。service ideal39。 o Code of professional conduct o Rules of professional conduct o Selfregulation and professional discipline Professional practice applying ethical decisionmaking models o A philosophical approach to applying ethics o Systematic approaches: Ethical decisionmaking models o Decisionmaking modelsModule 3: Business environment and regulatory framework The role of financial accounting standards Internationalisation Australian accounting regulation Accounting in the public sector Trade Practices Act National Competition Policy Other legislation affecting business International Organisation for StandardisationModule 4: Corporate governance What is corporate governance? International corporate governance structures Corporate governance structures in Australia Board structureModule 5: Conceptual framework for general purpose financial reporting Accounting theory and conceptual framework projects o Preliminary ments o Systems and theories o How theories e into existence o Deductive v. inductive processes o Theory in accounting o Problems with inductive accounting theories o The Australian conceptual framework project o A general parison of the Australian and International frameworks The international framework in overview o Theinternational framework Contemporary issues o Measuring the elements of financial statements o Technical benefits o Professional judgment o Social and political constraints Comprehensive case studies Business Strategy and Leadership CPA113（“企業(yè)策略與領(lǐng)導(dǎo)技能”，對(duì)企業(yè)制定的戰(zhàn)略進(jìn)行總體介紹和分析）100%以案例為基礎(chǔ)的問(wèn)答題The overall objective of this segment is to provide candidates with an unders
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