立即下載2017年ACCA考試*7資料！ACCA考試必備！

　　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.    “本文轉(zhuǎn)載自accaexamtips.net，原文鏈接:http://www.accaexamtips.net/2017/01/acca-f8-exam-tips-march-2017/，再轉(zhuǎn)載請(qǐng)注明出處