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2017年6月ACCA F8 Exam Tips BPP

来源：高顿网校 2017-06-02

立即下载2017年ACCA考试最新资料！ACCA考试必备！

　　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:

　　A Audit framework and regulation

　　B Planning and risk assessment

　　C Internal control

　　D Audit evidence E 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.

　　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 score½mark per point. “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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