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10.9 Demonstrate accounting for business combinations and
consolidation of financial statement

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10.10 Demonstrate accounting for share-based payments

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10.11 Demonstrate accounting for government grants and disclosure
of government assistance

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10.12 Demonstrate accounting for agricultural activity

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10.13 Demonstrate accounting for not-for-profit organizations,
including voluntary health and welfare organizations, hospitals
and other health care organizations, colleges and universities,
and other not-for-profit organizations such as churches,
fraternities, associations, etc.
Government Accounting-New Government Accounting System

museums,

11.11 Differentiate government accounting from commercial
accounting in terms of purposes, processes, and structures

11.12 Describe the steps in the budget cycle and the processes in
revenue generation and government expenditures

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a. Describe the nature, objectives, and elements of assurance engagements.

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b. Distinguish the types of assurance engagements (audits, reviews, other assurance engagements)

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C. Differentiate assurance service vis-à-vis attestation services

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Discuss the nature, philosophy, and objectives of auditing

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f. Illustrate the types of audit according to types of auditor (external independent financial statements audit, internal audit, government audit)

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Board of Accountancy

As of March 31, 2012

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b. Identify the regulatory government agencies that affect
public accounting

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C.

Identify the standard-setting bodies in public accounting

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d. Interpret the provisions of the laws, rules and regulations of the public accounting practice

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e.

Demonstrate the CPA's professional responsibilities based
on the Philippine Standards on Auditing

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f.

Assess the CPA's ethical responsibilities based on the Code
of Ethics for Professional Accountants in the Philippines
8. Appraise the CPA's responsibilities related to quality

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control

h. Evaluate the CPA's responsibilities on fraud, error and
noncompliance

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The Financial Statements Audit -Client Acceptance, Audit
Planning, Supervision and Monitoring

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