作為干貨分享大王的高頓網(wǎng)校小編，今天為ACCA學(xué)員們獻(xiàn)上*7到手的干貨一份！
　　Kaplan、BPP教學(xué)團(tuán)隊(duì)已經(jīng)在陸續(xù)對(duì)外發(fā)布2015年12月份 ACCA EXAM TIPS ，目前小編到手了 F8\F9 科目在此分享給大家，后續(xù)科目還會(huì)補(bǔ)齊。
　　ACCA F8 Exam Tips:
　　ACCA F8 Audit & Assurance Paper Exam Tips for December 2015 Session are given below by famous tuition providers Kaplan.
　　Part A: MCQ’s will be from any syllabus area.
　　Part B: Some of the frequently tested areas in the past were
　　Ethics / Conflict of Interest / Confidentiality / Audit committees
　　VFM, Outsourcing,
　　Audit risks and responses
　　Cash, inventory, purchases (including tests of control)
　　Purchases, revenue, Payroll
　　Written representations
　　Auditor’s reports
　　Limited assurance engagements
　　Expectation gap
　　Auditor rights and duties
　　Engagement letters
　　Fraud and error
　　Components of an internal control system
　　Inherent limitations of internal control
　　Risk assessment procedures
　　Financial statement assertions (Ratios)
　　You must learn the ISAs – not the numbers, but the objectives and key provisions of each ISA. Nearly 30% of the last exam was testing pure rote-learned knowledge.
　　The examiner wants QUALITY not QUANTITY – sometimes gives 1.5 marks for a well-explained point.
　　Look at the past exams – many of the model answers were in columnar format. Long windy paragraphs are not an option. Stay to the point and straightforward.
　　Time allocation is as important in this exam as it is in the others – 1.8 minutes per mark.
　　ACCA F9 Exam Tips:
　　ACCA F9 Financial Management Paper Exam Tips for December 2015 Session are given below by famous tuition providers Kaplan.
　　Part A: MCQ’s will be from any syllabus area.
　　Part B: Some frequently tested areas in the past were
　　NPV with Inflation and Taxation
　　Cash operating cycle
　　Receivable, Payable & Inventory Management
　　Financial Gearing
　　Cost of Equity & Debt
　　WACC
　　CAPM & MM
　　Foreign Exchange Risk Management
　　Interest Rate Risk Management
　　Sources of Finance
　　Don’t just keep focusing on numbers. Although the numbers are important but approximately half of the marks are for the written elements. Prepare every topic thoroughly to increase chances of passing the exam.