ACCA考试科目 F8 Exam Tips 2018

时间:2017年11月23 10:10

 F8 Exam Tips 


Q16 to 18


• Audit planning.


• Audit risk (identification and explanation of audit risks from a scenario and explanation of the auditor’s response to each risk)。


• Internal audit.


• Internal controls (identification and explanation of deficiencies in internal control and the recommendation of suitable internal controls or descriptions of tests of controls)。


• Audit procedures (both substantive procedures and tests of control)。


• Pay attention to the verbs – ‘explain’ requires a sentence and will score one mark if properly explained, whereas ‘list’ simply requires you to list out information and will score 0.5 mark per point.


• Try to use a tabular format in your solutions where relevant as the examining team have stated that candidates who do this score better.



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