ACCA_P1考试-专业会计师Professional Accountant Examination.pdf

Paper PROFESSIONAL P1 ACCOUNTANT ACCA QUALIFICATION COURSE NOTES DECEMBER 2009 EXAMINATIONS For latest course notes updates, free audio and video lectures and support please visit For latest course notes updates, free audio video lectures and support and forums please visit watch.opentuition.tv The besT Things in life are free Free resources for accountancy students For latest course notes updates, free audio video lectures and support and forums please visit Paper P1 c December 2009 Examinations Paper P1 CONTENTS 1 Corporate Governance 1 2 Approaches to Corporate Governance 9 3 The Board of Directors 17 4 Board committees – audit committee 35 5 Corporate Governance and Corporate Social Responsibility 49 6 Corporate governance – control systems 57 7 Auditors and Internal Controls 61 8 Management Information Systems 65 9 The Risk Management Process 67 10 Controllin