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CPA Review Notes: BEC 2022
Rating: 3.5 out of 5 stars
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About this ebook
My approach to CPA exams was to re-write these notes 6-7 times (there are 8 sections).
Although it may seems to be an old-school approach, it's working great because you are able to retain more information by re-writing it, than by reading or listening.
If you take the exam in 6 weeks, these notes will be a great addition to your MCQs, they contain exactly what you are supposed to know in order to pass the CPA exam. I can't emphasize enough - you will need to go through them 6-7 times, that means 7 times x 8 chapters = 56 chapters, which equates approximately 10 chapters / week.
I have memorized 90% of these notes just by re-writing them 6 times. Sure, it seems to be time consuming, but it's totally working!
LanguageEnglish
PublisherCristina Agopian, CPA
Release dateOct 7, 2015
ISBN9781311549075
Author
Cristina Agopian, CPA
Cristina Agopian has an extensive professional experience in the field of accounting, She holds a CPA license with the state of CA. Cristina has earned her accounting credentials from California State East Bay before taking the CPA examination.
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Book preview
CPA Review Notes - Cristina Agopian, CPA
CPA Review Notes
BEC 2022
By Cristina Agopian, CPA
Published by Cristina Agopian, at Smashwords
Copyright 2022 Cristina Agopian
Content
SECTION 1
SECTION 2
SECTION 3
SECTION 4
SECTION 5
SECTION 6
SECTION 7
SECTION 8
About the author
Other books by this author
SECTION 1
1: Corporate Governance
eight components of COSO's enterprise risk management framework
Internal environment
Objective setting
Event identification
Risk assessment
Risk response. Management can choose to avoid, reduce, share, or accept risks.
Control activities
Information and communication
Monitoring
RIO CRIME for Enterprise Risk Management
Risk Assessment
Internal Environment
Objective Setting
Control Activities
Risk Response
Information and Communication
Monitoring
Event Identification
Internal environ - composed of PHRASED C
philosophy
human resources standards
risk appetite
authority and responsibility
structure organizational
ethical values and integrity
directors board of
commitment to competence
five components of internal control
1. Control Environment
2. Risk Assessment
3. Control Activities
4. Information and Communication
5. Monitoring Activities
CRIME
Control activities
risk assessment
Information and communication
monitoring
environment control
audit committee - established by and from board of dir of an issuer for the purpose of overseeing the acct and fin rep processes
issuers are req to have an audit committee made up of indep outside director with at least one fin expert (with education, experience and understanding of GAAP and F/S)
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