《F8-审计与鉴证》考官文章(2015年)

时间:2016年04月25 11:11
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  Examiner’s report
 
  F8 Audit&Assurance
 
  September 2015
 
  General Comments
 
  There were two sections to the examination paper and all the questions were compulsory.Section A consisted of 12 multiple-choice questions(one and two marks each),which covered a broad range of syllabus topics.Section B had four written questions worth 10 marks each and two longer written questions worth 20 marks each;testing the candidates’understanding and application of audit and assurance in more depth.
 
  Specific Comments
 
  Section A
 
  It was pleasing to see that once again almost all candidates attempted all of the questions.Candidates preparing for the next F8 examination are advised to work through the pilot paper,past exam papers and sample questions discussed below,to carefully review how each of the correct answers were derived.Section A questions aim to provide a broad coverage of the syllabus,and future candidates should aim to revise all areas of the F8 syllabus,rather than attempting to question spot.
 
  The following two questions are reviewed with the aim of giving future candidates an indication of the types of questions asked,guidance on dealing with exam questions and to provide a technical debrief on the topics covered by the specific questions selected............
 
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