高頓網(wǎng)校小編為各位ACCA學(xué)員整理了F8科目知識(shí)點(diǎn)總結(jié)，希望大家查漏補(bǔ)缺，對(duì)考試有所幫助。
       THE INFORMATION SYSTEM, INCLUDING THE RELEVANT BUSINESS PROCESSES, RELEVANT TO FINANCIAL REPORTING AND COMMUNICATION
　　Auditors should also obtain an understanding of the information system, including the related business processes, relevant to financial reporting, including the following areas:
　　The classes of transactions in the entity’s operations that are significant to the financial statements. The procedures that transactions are initiated, recorded, processed, corrected as necessary, transferred to the general ledger and reported in the financial statements.
　　How the information system captures events and conditions that are significant to the financial statements.
　　The financial reporting process used to prepare the entity’s financial statements.
　　Controls surrounding journal entries.
　　Understand how the entity communicates financial reporting roles, responsibilities and significant matters to those charged with governance and external – regulatory authorities.