2017年6月ACCA F8 Exam Tips kaplan
立即下载2017年ACCA考试最新资料！ACCA考试必备！
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/2017/05/acca-f8-exam-tips-june-2017/，再转载请注明出处 |
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