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Sep.
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2016年12月ACCA F8 Exam Tips Kaplan
发表时间：2017-02-13 10:46
作者：高顿财经
Part A:MCQ’s will be from any syllabus area.
Part B:Some of the frequently tested areas in the past were
Ethics/Conflict of Interest/Confidentiality/Audit committees
VFM,Outsourcing,
Audit risks and responses
Cash,inventory,purchases(including tests of control)
Purchases,revenue,Payroll
Written representations
Auditor’s reports
Limited assurance engagements
Expectation gap
Auditor rights and duties
Engagement letters
Fraud and error
Components of an internal control system
Inherent limitations of internal control
Risk assessment procedures
Financial statement assertions(Ratios)
You must learn the ISAs–not the numbers,but the objectives and key provisions of each ISA.Nearly 30%of the last exam was testing pure rote-learned knowledge.
The examiner wants QUALITY not QUANTITY–sometimes gives 1.5 marks for a well-explained point.
Look at the past exams–many of the model answers were in columnar format.Long windy paragraphs are not an option.Stay to the point and straightforward.
Time allocation is as important in this exam as it is in the others–1.8 minutes per mark.
“本文转载自accaexamtips.net，原文链接:http://www.accaexamtips.net/2016/11/acca-f8-exam-tips-december-2016/，再转载请注明出处。”
“本文转载自accaexamtips.net，原文链接:http://www.accaexamtips.net/2016/11/acca-f8-exam-tips-december-2016/，再转载请注明出处。”
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