有一種愛叫劃重點(diǎn)！高頓網(wǎng)校小編為大家送來了新鮮出爐的12月份ACCA考試F8的Exam Tips:
        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.