高頓網(wǎng)校小編分享給大家的LSBF Tips
        F8
　　• Independence threats.
　　• Confidentiality.
　　• Audit risk/response with analytical procedures.
　　• Control procedures/tests for payroll, inventory.
　　• Substantive procedures for payroll, inventory, provisions.
　　• Audit report scenarios.
　　• Reliance on internal audit by external audit.
　　• Corporate governance advice to company.
　　• ISA 250, 260, 560, 570, 720.
　　P1
　　• Unitary/two tier (last examined June 2012).
　　• Chair role/CEO chair split
　　(Dec ’09, Dec ’11).
　　• Reward systems (December ’13). ? AGM/insider dealing (June ’11).
　　• Comply and explain or rules versus principle (Dec ’12).
　　• COSO failures (Dec ’12).
　　• Board responsibility for control (Dec ’12).
　　• Disclosure/information (Dec ’10, Dec ’12).
　　• Risk committee or risk manager (June ’12, June ’09).
　　• Strategic/operational risk (Dec ’12).
　　• Static and dynamic risk (June ’11)
　　• Risk diversification or ALARP (June ’13).
　　• Absolute/relative (Dec ’10).
　　• AAA model (June ’12).
　　• Tucker’s model (Dec ’12).
　　P3
　　• Strategic analysis (perhaps with one of the less-used models such Ashridge).
　　• Strategic choice with numbers (perhaps close or continue or a decision tree).
　　• IT controls.
　　• Integrated reporting.
　　• Improving business processes.
　　P4
　　• Investment appraisal using adjusted present values or capital rationing.
　　• Cost of capital using the principles of Modigliani and Miller, prepositions or geared and ungeared betas.
　　• Mergers and acquisitions – valuation using free cash flows/P/E ratio method, cash offer or share exchange and regulations of takeovers.
　　• Assessing the success of a given capital reconstruction scheme.
　　• Hedging exchange rate or interest rate risk using futures, options and swaps.
　　• Option pricing theory. Real options, example, option to abandon, expand and delay.
　　• Valuation of company using the Black-Schole option pricing model.
　　P5
　　• Choice of suitable performance metrics for a specific organisation (perhaps EVA/Fitzgerald and Moon).
　　• Impact of the external environment (perhaps how to collect relevant information about changes).
　　• Modern management accounting techniques (perhaps TQM/JIT/ environmental management accounting).
　　• Analysis of performance of SBU’s (perhaps BCG matrix).
　　P7
　　• Business risk and risk of material misstatement.
　　• Matters and Evidence for IAS 23, 24, 37, 38, IFRS 15.
　　• Ethics/professional issues including money laundering.
　　• Audit reports scenarios.
　　• New format audit reports.
　　• Due diligence and forecasts.
　　• Advertising.
　　• ISA 250, 260, 550, 560, 610.
　　• Audit of group acquisition/disposal.