PRE-BOARD EXAM MARCH 2024 AUDITING MANAGEMENT SERVICES Overview of Management Services The Professional Practice of Accountancy Costs Behavior, Determination and Prediction Introduction to Audit & other Assurance Services Costs Volume Profit (CVP) Analysis Audit Objectives & Responsibilities Standard Costing and Variance Analysis Audit Evidence & Documentation Variable and Absorption Costing Audit Planning & Materiality Short-term Budgeting, Add. Financing Needed and Assessing the Risk of Material misstatement Forecasting Assessing and Responding to Fraud Risks Balanced Scorecard and Responsibility Accounting Consideration of IC & Assessing CR Consideration of IT in Audit Finalizing Audit Strategy and Audit Program TOC and SAP: Audit of Asset Accounts RFBT TAXATION General Principle of Taxation Obligations Individual Taxation Contacts Sources of Income Sales Withholding Tax System Credit Transactions Capital Asset and Capital Gains Tax Partnership Fringe Benefits Tax and De Minimis Benefits Revised Corporation Code Gross Income Inclusion & Exclusion Deduction from Gross Income Taxation of Non-Individual Taxpayers PRE-BOARD EXAM MARCH 2024 AFAR FAR The Environment of FAR Partnership Inventories and Estimating Inventories Corporate Liquidation Accounting for Agricultural Activity Franchise Accounting Property, Plant and Equipment Long Term Construction Contracts Investment Property Consignment Sales Intangible Assets Joint Arrangement Wasting Assets Home office and Branch Impairment of non-financial assets Business Combination Non-current assets held for sale & disposal group Goverment Grants Borrowing costs Investment in Debt & Equity Instruments Other Investment
