(公司治理與問責(zé)機(jī)制-全文預(yù)覽
【正文】 s 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: Internationalisation of corporate governance Controls over pricing in the marketplace Codes of conduct applicable to directors Module 6: Competition and pliance in trade practices Technology—Information management Enforcement Module 4: Managing the pany The role of directors: An overview Potential conflict of interest—Agency theory The principles of ‘effective’ corporate governancerole What is corporate governance? Types of panies The role of government in corporate governance Module 2: The Major participants in ensuring good corporate governance Role of the board Corporate governance in notforprofit organisations, the public sector and SMEsModule 3: Directors and officers Accountability Corporate social responsibility Interaction of ethics and blackletter law Controls over collusion in the marketplace Unconscionable conductModule 7: International corporate governance: North America, Europe and AsiaPacific Relationshipbased systems of corporate governance o AsiaPacific approaches A conceptual framework for ethical behaviour o Theoretical approaches to ethics o A conceptual framework for individual ethical behaviour o Factors influencing decisions Professional ethics for accountants Professional practice applying ethical decisionmaking models o A philosophical approach to applying ethics o Systematic approaches: Ethical decisionmaking models o Decisionmaking models The role of financial accounting standards Trade Practices Act Module 4: Corporate governance Board structureModule 5: Conceptual framework for general purpose financial reportinginternational 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)的問答題The overall objective of this segment is to provide candidates with an understanding of the basic concepts and principles that underlie the practices of strategy and leadership. In the increasingly plex business environment in which organisations operate, characterised by change, uncertainty and escalating petition, the disciplines of strategy and leadership have bee critical to successful organisational performance. Specifical
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