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CPA Review Notes: BEC 2022
CPA Review Notes: BEC 2022
CPA Review Notes: BEC 2022
Ebook39 pages21 minutes

CPA Review Notes: BEC 2022

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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
Release dateOct 7, 2015
ISBN9781311549075
CPA Review Notes: BEC 2022
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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