2016年9月ACCA F8 exam tips
摘要：2016年9月ACCA考试虽然告一段落，小编为大家整理了考试的tips，方便大家收集，以备以后考试时候可以作为一个复习的...
2016年9月ACCA考试虽然告一段落，小编为大家整理了考试的tips，方便大家收集，以备以后考试时候可以作为一个复习的方向。
F8 AUDIT & ASSURANCE
ACCA F8 has a new exam format from the September 2016 exam sitting.
Section A:
Three mini-case style scenario based questions each with five 2 mark questions based on the scenario (total 30 marks). Each mini-case question will test single topic areas of the syllabus and so will either test syllabus area A, B, C, D or E. We would particularly expect questions in Section A to focus on syllabus areas A and E.
Section B
Q16: One 30 mark question.
Q17, Q18: Two 20 mark questions.
All three questions in Section B will be broken down into sub requirements and be scenario based. The majority of marks in each question will test syllabus areas B, C and/ or D.
Areas expected to be tested in questions 16 to 18 include:
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 description of tests of controls); and audit procedures (both substantive procedures and tests of controls).
F8 has the following syllabus areas:
Audit framework and regulation
Planning and risk assessment
Internal control
Audit evidence
Review and reporting
General advice
Where questions are based on a scenario it is essential that you use the information in the scenario to make your answers relevant. You should also think about how you will present your answer – try to use a tabular format in your solutions where relevant as the examining team have stated that candidates who do this score better.
Finally pay attention to the verbs used in question requirements as these indicate the number of marks available. For example, the verb “explain” requires a sentence and will score one mark if properly explained whereas the verb “list” simply requires you to list out information with no further explanation and this will score ? mark per point.
