ms. linda ng @ module a & femms.prnasia.com/hkicpa/20120424/downloads/presentation2.pdf ·...
TRANSCRIPT
![Page 1: Ms. Linda Ng @ Module A & FEmms.prnasia.com/hkicpa/20120424/downloads/presentation2.pdf · 2012-04-26 · Ms. Linda Ng @ Module A & FE BBA, FCCA, CPA (Practising) Being audit staff](https://reader033.vdocuments.net/reader033/viewer/2022060321/5f0d35b37e708231d4393679/html5/thumbnails/1.jpg)
HKCA All for you to … PASS 1
Ms. Linda Ng @ Module A & FE BBA, FCCA, CPA (Practising)
Being audit staff in Big 4 before, Linda has in depth knowledge of financial reporting, accounting rules and auditing standards. She is also member of ACCA and HKICPA, and has obtained the practicing qualification in Hong Kong so as to serve her own portfolio of clients. Linda has been a tutor of HKICPA QP/ACCA student since 2007. With lots of practical accounting experience, Linda aims to pass her confidence and knowledge to students.
![Page 2: Ms. Linda Ng @ Module A & FEmms.prnasia.com/hkicpa/20120424/downloads/presentation2.pdf · 2012-04-26 · Ms. Linda Ng @ Module A & FE BBA, FCCA, CPA (Practising) Being audit staff](https://reader033.vdocuments.net/reader033/viewer/2022060321/5f0d35b37e708231d4393679/html5/thumbnails/2.jpg)
HKCA All for you to … PASS 2
MA Jun 2011 Q3
![Page 3: Ms. Linda Ng @ Module A & FEmms.prnasia.com/hkicpa/20120424/downloads/presentation2.pdf · 2012-04-26 · Ms. Linda Ng @ Module A & FE BBA, FCCA, CPA (Practising) Being audit staff](https://reader033.vdocuments.net/reader033/viewer/2022060321/5f0d35b37e708231d4393679/html5/thumbnails/3.jpg)
HKCA All for you to … PASS 3
Answer to MA Jun 2011 Q3
![Page 4: Ms. Linda Ng @ Module A & FEmms.prnasia.com/hkicpa/20120424/downloads/presentation2.pdf · 2012-04-26 · Ms. Linda Ng @ Module A & FE BBA, FCCA, CPA (Practising) Being audit staff](https://reader033.vdocuments.net/reader033/viewer/2022060321/5f0d35b37e708231d4393679/html5/thumbnails/4.jpg)
HKCA All for you to … PASS 4
![Page 5: Ms. Linda Ng @ Module A & FEmms.prnasia.com/hkicpa/20120424/downloads/presentation2.pdf · 2012-04-26 · Ms. Linda Ng @ Module A & FE BBA, FCCA, CPA (Practising) Being audit staff](https://reader033.vdocuments.net/reader033/viewer/2022060321/5f0d35b37e708231d4393679/html5/thumbnails/5.jpg)
HKCA All for you to … PASS 5
Question 45
![Page 6: Ms. Linda Ng @ Module A & FEmms.prnasia.com/hkicpa/20120424/downloads/presentation2.pdf · 2012-04-26 · Ms. Linda Ng @ Module A & FE BBA, FCCA, CPA (Practising) Being audit staff](https://reader033.vdocuments.net/reader033/viewer/2022060321/5f0d35b37e708231d4393679/html5/thumbnails/6.jpg)
HKCA All for you to … PASS 6
Answer 45
![Page 7: Ms. Linda Ng @ Module A & FEmms.prnasia.com/hkicpa/20120424/downloads/presentation2.pdf · 2012-04-26 · Ms. Linda Ng @ Module A & FE BBA, FCCA, CPA (Practising) Being audit staff](https://reader033.vdocuments.net/reader033/viewer/2022060321/5f0d35b37e708231d4393679/html5/thumbnails/7.jpg)
HKCA All for you to … PASS 7
![Page 8: Ms. Linda Ng @ Module A & FEmms.prnasia.com/hkicpa/20120424/downloads/presentation2.pdf · 2012-04-26 · Ms. Linda Ng @ Module A & FE BBA, FCCA, CPA (Practising) Being audit staff](https://reader033.vdocuments.net/reader033/viewer/2022060321/5f0d35b37e708231d4393679/html5/thumbnails/8.jpg)
HKCA All for you to … PASS 8
Question 46
![Page 9: Ms. Linda Ng @ Module A & FEmms.prnasia.com/hkicpa/20120424/downloads/presentation2.pdf · 2012-04-26 · Ms. Linda Ng @ Module A & FE BBA, FCCA, CPA (Practising) Being audit staff](https://reader033.vdocuments.net/reader033/viewer/2022060321/5f0d35b37e708231d4393679/html5/thumbnails/9.jpg)
HKCA All for you to … PASS 9
Answer 46
![Page 10: Ms. Linda Ng @ Module A & FEmms.prnasia.com/hkicpa/20120424/downloads/presentation2.pdf · 2012-04-26 · Ms. Linda Ng @ Module A & FE BBA, FCCA, CPA (Practising) Being audit staff](https://reader033.vdocuments.net/reader033/viewer/2022060321/5f0d35b37e708231d4393679/html5/thumbnails/10.jpg)
HKCA All for you to … PASS 10
![Page 11: Ms. Linda Ng @ Module A & FEmms.prnasia.com/hkicpa/20120424/downloads/presentation2.pdf · 2012-04-26 · Ms. Linda Ng @ Module A & FE BBA, FCCA, CPA (Practising) Being audit staff](https://reader033.vdocuments.net/reader033/viewer/2022060321/5f0d35b37e708231d4393679/html5/thumbnails/11.jpg)
HKCA All for you to … PASS 11
Question 47
![Page 12: Ms. Linda Ng @ Module A & FEmms.prnasia.com/hkicpa/20120424/downloads/presentation2.pdf · 2012-04-26 · Ms. Linda Ng @ Module A & FE BBA, FCCA, CPA (Practising) Being audit staff](https://reader033.vdocuments.net/reader033/viewer/2022060321/5f0d35b37e708231d4393679/html5/thumbnails/12.jpg)
HKCA All for you to … PASS 12
Answer 47
![Page 13: Ms. Linda Ng @ Module A & FEmms.prnasia.com/hkicpa/20120424/downloads/presentation2.pdf · 2012-04-26 · Ms. Linda Ng @ Module A & FE BBA, FCCA, CPA (Practising) Being audit staff](https://reader033.vdocuments.net/reader033/viewer/2022060321/5f0d35b37e708231d4393679/html5/thumbnails/13.jpg)
HKCA All for you to … PASS 13
![Page 14: Ms. Linda Ng @ Module A & FEmms.prnasia.com/hkicpa/20120424/downloads/presentation2.pdf · 2012-04-26 · Ms. Linda Ng @ Module A & FE BBA, FCCA, CPA (Practising) Being audit staff](https://reader033.vdocuments.net/reader033/viewer/2022060321/5f0d35b37e708231d4393679/html5/thumbnails/14.jpg)
HKCA All for you to … PASS 14
![Page 15: Ms. Linda Ng @ Module A & FEmms.prnasia.com/hkicpa/20120424/downloads/presentation2.pdf · 2012-04-26 · Ms. Linda Ng @ Module A & FE BBA, FCCA, CPA (Practising) Being audit staff](https://reader033.vdocuments.net/reader033/viewer/2022060321/5f0d35b37e708231d4393679/html5/thumbnails/15.jpg)
HKCA All for you to … PASS 15
Question 48
![Page 16: Ms. Linda Ng @ Module A & FEmms.prnasia.com/hkicpa/20120424/downloads/presentation2.pdf · 2012-04-26 · Ms. Linda Ng @ Module A & FE BBA, FCCA, CPA (Practising) Being audit staff](https://reader033.vdocuments.net/reader033/viewer/2022060321/5f0d35b37e708231d4393679/html5/thumbnails/16.jpg)
HKCA All for you to … PASS 16
Answer 48
![Page 17: Ms. Linda Ng @ Module A & FEmms.prnasia.com/hkicpa/20120424/downloads/presentation2.pdf · 2012-04-26 · Ms. Linda Ng @ Module A & FE BBA, FCCA, CPA (Practising) Being audit staff](https://reader033.vdocuments.net/reader033/viewer/2022060321/5f0d35b37e708231d4393679/html5/thumbnails/17.jpg)
HKCA All for you to … PASS 17
Question 49
![Page 18: Ms. Linda Ng @ Module A & FEmms.prnasia.com/hkicpa/20120424/downloads/presentation2.pdf · 2012-04-26 · Ms. Linda Ng @ Module A & FE BBA, FCCA, CPA (Practising) Being audit staff](https://reader033.vdocuments.net/reader033/viewer/2022060321/5f0d35b37e708231d4393679/html5/thumbnails/18.jpg)
HKCA All for you to … PASS 18
Answer 49
![Page 19: Ms. Linda Ng @ Module A & FEmms.prnasia.com/hkicpa/20120424/downloads/presentation2.pdf · 2012-04-26 · Ms. Linda Ng @ Module A & FE BBA, FCCA, CPA (Practising) Being audit staff](https://reader033.vdocuments.net/reader033/viewer/2022060321/5f0d35b37e708231d4393679/html5/thumbnails/19.jpg)
HKCA All for you to … PASS 19
Question 50
![Page 20: Ms. Linda Ng @ Module A & FEmms.prnasia.com/hkicpa/20120424/downloads/presentation2.pdf · 2012-04-26 · Ms. Linda Ng @ Module A & FE BBA, FCCA, CPA (Practising) Being audit staff](https://reader033.vdocuments.net/reader033/viewer/2022060321/5f0d35b37e708231d4393679/html5/thumbnails/20.jpg)
HKCA All for you to … PASS 20
Answer 50
![Page 21: Ms. Linda Ng @ Module A & FEmms.prnasia.com/hkicpa/20120424/downloads/presentation2.pdf · 2012-04-26 · Ms. Linda Ng @ Module A & FE BBA, FCCA, CPA (Practising) Being audit staff](https://reader033.vdocuments.net/reader033/viewer/2022060321/5f0d35b37e708231d4393679/html5/thumbnails/21.jpg)
HKCA All for you to … PASS 21
Question 51
![Page 22: Ms. Linda Ng @ Module A & FEmms.prnasia.com/hkicpa/20120424/downloads/presentation2.pdf · 2012-04-26 · Ms. Linda Ng @ Module A & FE BBA, FCCA, CPA (Practising) Being audit staff](https://reader033.vdocuments.net/reader033/viewer/2022060321/5f0d35b37e708231d4393679/html5/thumbnails/22.jpg)
HKCA All for you to … PASS 22
Answer 51