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2017年3月ACCA F8 Exam Tips FTMS Global

来源：高顿网校 2017-03-28

立即下载2017年ACCA考试*7资料！ACCA考试必备！

　　Professional ethics–May have a question on identifying ethical threats and safeguards/responses.(See June 2006 Q4,June 2007 Q1a,Pilot Q3,Dec 2008 Q3a,June 2010 Q4,June 2011 Q4c,June 2012 Q3b,Dec 2013 Q4c,New Pilot Q1a,June 2015 Q1,Dec 2015 Q1).

　　If the above ethics case study is not here,take note of confidentiality and what are the exceptions to this principle.(See Dec 2011 Q4c)Plus conflict of interests(June 2011 Q4a,June 2014 Q3c).

　　Compliance with laws and regulations(See Dec 2011 Q1c)

　　Acceptance decisions–factors to consider before accepting an engagement.See June 2010 Q4,including preconditions for audit and content of engagement(See Dec 2010 Q3a,Dec 2013 Q4)

　　Theory of evidence–Factors affecting sufficiency of evidence(see June 2008 Q2a).Identify the assertions for account balance and class of transactions(see June 2009 Q2b,Dec 2009 Q2a and Q5a,new Pilot Q4a).

　　Internal audit(IA)is important and very likely it will be appearing in this exam.Reliance on IA by EA–what are the factors to consider(see Dec 2011 Q1e,Dec 2009 Q4b,try and understand June 2009 Q3b).Read up Dec 2007 Q3a too,a good question on IA independence.Read up functions of IA(June 2013 Q4b),IA vs EA(see new Pilot Q1b),factors to consider when setting up IA department(Dec 2012 Q3c)

　　Planning may still be important,using June 2009 Q1a and Dec 2009 Q1a(Strategy vs Plan).See also Dec 2006 Q1a for risk assessment procedures(RAP)

　　Must read up on audit risk and responses to risk(see June 2010 Q1a,Dec 2010 Q3,June 2011 Q3,Dec 2011 Q3,Dec 2012 Q3 and June 2013 Q3b,Dec 2013 Q1,June 2014 Q3,Pilot Q5a,Dec 2014 Q2,June 2015 Q5b,Dec 2015 Q4).Almost every exam will have this topic except June 2012 exam.Examiner may set it again!

　　The control objectives and internal control you would expect to find in the PURCHASE or PAYROLL system(See June 2015 Q4,New Pilot Q6,June 2013 Q1,Dec 2010 Q1,Dec 2009 Q5).

　　The substantive tests used to gather evidence in respect of major assertions(completeness,existence,valuation and allocation,accuracy,cutoff),especially in relation to payable,debtors,bank and payroll expenses(see June 2009 Q1,June 2011 Q1b,Dec 2012 Q4b)

　　Define true and fair–See Dec 2010 Q2a.

　　Corporate governance is still important.Review those cases on identify weaknesses and recommend improvements on CG(See Dec 2011 Q4,June 2014 Q4b)but focus on audit committee,its roles/functions plus adv and disadv of audit committee.

　　Audit of non-profit organization–Characteristics of non-profit organization,the risks and how these risks affect the audit approach.(Dec 2006 Q4,Dec 2008 Q4)

　　5 elements of assurance engagement(See June 2010 Q2a).

　　Computer audit is important.Use of CAATs(audit software,test data)by auditors to perform the audit.Adv and disadv of using CAATs.(See Dec 2012 Q1c)

　　Audit of accounting estimates–See Dec 2010 Q5a,see audit of depreciation&provision(New Pilot 2014 Q2)

　　Sampling–See June 2012 Q2b and Dec 2006 Q5.

　　Management representation letter–Purposes(Dec 2012 Q5a),content and actions if mgt refuse to sign.(Dec 2010 Q5b,June 2005 Q2)

　　Other topics–Purposes/benefits of audit,limitations of audit(Dec 2012 Q2c)and rights of auditor(Dec 2012 Q2a).

　　Look out for any new articles put up on the ACCA website that are relevant to F8. “本文转载自accaexamtips.net，原文链接:http://www.accaexamtips.net/2017/01/acca-f8-exam-tips-march-2017/，再转载请注明出处

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