ACCA考试科目F8 Exam Tips

时间:2016年06月16 17:05


 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.
 

 丨本文由中国ACCA考试网整理发布,内容由OpenTuition提供,版权归原出版方所有。



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