高頓網(wǎng)校小編給大家總結(jié)了ACCA考試F8《審計與認(rèn)證業(yè)務(wù)》歷年考題的出題規(guī)律。
        F8 exam analysis – By paper
　　December 2007 Q1 (a)Audit procedures – purchases
　　December 2007 Q1 (b)(c)(d) Inventory
　　December 2007 Q2 (a)Ethics
　　December 2007 Q2 (B)Going concern
　　December 2007 Q3 (a)Internal audit
　　December 2007 Q3 (b)Petty cash
　　December 2007 Q4CAAT
　　December 2007 Q5 (a)(b)(c) Audit report
　　June 2008 Q1(a)and(b)  Internal controls – receivables and sales
　　June 2008 Q1 (b)Assertions
　　June 2008 Q1 (c)Receivables circularisation
　　June 2008 Q2 (a) and (c)Audit evidence
　　June 2008 Q2 (b)Management representation
　　June 2008 Q3 (a) and (b)Analytical procedures
　　June 2008 Q3 (c)Bank confirmation
　　June 2008 Q4Internal audit
　　June 2008 Q5 (a) (b) (c)Going concern
　　June 2008 Q5 (d)Assurance
　　December 2008 Q1 (a) (b)Internal controls – wages
　　December 2008 Q1 (c)Analytical procedures
　　December 2008 Q1 (d)Audit evidence
　　December 2008 Q2 (a)Use of experts/reliance on internal audit
　　December 2008 Q2 (b)Auditors’ rights
　　December 2008 Q2 (c)Assertions
　　December 2008 Q3 (a)Ethics
　　December 2008 Q3 (b)Internal audit
　　December 2008 Q4 (a)Audit risk
　　December 2008 Q4 (b)Control environment
　　December 2008 Q5Events after the reporting date/subsequent events
　　June 2009 Q1 (a)Audit strategy/plan/understanding entity
　　June 2009 Q1 (b)Cash sales
　　June 2009 Q1 (c)Analytical procedures
　　June 2009 Q1 (d)Receivables
　　June 2009 Q2 (a)Sampling
　　June 2009 Q2 (b)Assertions
　　June 2009 Q2 (c)Audit report
　　June 2009 Q3 (a)CAAT
　　June 2009 Q3 (b)Audit documentation
　　June 2009 Q4 (a)Internal audit
　　June 2009 Q4 (b)Audit committee
　　June 2009 Q5 (a)Inventory
　　June 2009 Q5 (b)Fraud
　　June 2009 Q5 (c)Ethics
　　December 2009 Q1 (a)Audit strategy/plan/understanding entity
　　December 2009 Q1 (b)(c) Substantive tests
　　December 2009 Q1 (d)Audit risk
　　December 2009 Q1 (e)Inventory
　　December 2009 Q2 (a)Audit evidence
　　December 2009 Q2 (b)Those charged with governance
　　December 2009 Q3 (a)Audit
　　strategy/plan/understanding entity
　　December 2009 Q3 (b) (c)Control environment
　　December 2009 Q3 (d)Non-current assets
　　December 2009 Q4 (a)Interim/final audit
　　December 2009 Q4 (b)Internal audit
　　December 2009 Q4 (c)Cash flow
　　December 2009 Q4 (d)Assurance
　　December 2009 Q5 (a)Assertions
　　December 2009 Q5 (b)Audit risk
　　December 2009 Q5 (c)Contingencies
　　June 2010 Q1 (a) (b)Audit planning
　　June 2010 Q1 (c) (d) (i)Inventory
　　June 2010 Q1 (d) (ii)Contingencies
　　June 2010 Q2 (a)Assurance
　　June 2010 Q2 (b)Materiality
　　June 2010 Q3Cash
　　June 2010 Q4 (a) (b)Ethics
　　June 2010 Q4 (c)New audit engagement
　　June 2010 Q5 (a) (b) (c)Going concern
　　June 2010 Q4 (d)Audit report
　　December 2010 Q1 (a)Internal control
　　December 2010 Q1 (b) (c)Purchases/payables
　　December 2010 Q1 (d)Internal audit
　　December 2010 Q2 (a)True and fair
　　December 2010 Q2 (b)ISAs
　　December 2010 Q2 (c)Audit documentation
　　December 2010 Q3 (a)Preconditions for an audit
　　December 2010 Q3 (b)Audit strategy/plan/understanding entity
　　December 2010 Q3 (c)Analytical procedures
　　December 2010 Q4 (a) (b)Value for money audits
　　December 2010 Q4 (c)Non-current assets
　　December 2010 Q5 (a)Accounting estimates
　　December 2010 Q5 (b) (c)Management representation