1、 引领国际财经培训，传播经世商业智慧 ACCA 培训 声明：考官屡次在考试报告中明确指出猜题的诸多弊端，同时他强调了只有完全深入的掌握了大纲要求的知识点才能顺利通过考试。这也是 ACCA 对所有考生的基本要求。本文并非对2010 12 月的考试进行预测，而是对考试大纲进行梳理，突出重要的知识章节，以帮助考生能更好的备考。 Question 1 (30 marks) will be based on a reasonably lengthy scenario (one to one and a half sides of A4). Requirements will include audit
2、procedures (tests of controls and/or substantive tests) and may involve manual and computerised testing. The question could probably be set for the purchase system and the scenario may include these control point within the system and candidates are required to come up with those audit procedures. Q
3、uestion 2 (10 marks) will contain short factual questions (typically three separate requirements). The requirements have in previous sittings often referred to specific ISAs (always explained) and asked for information to be listed. In this sitting, questions may set for corporate governance and reg
4、ulatory environment. Questions 3, 4 and 5 (20 marks each) will be short scenarios covering core areas of the syllabus such as: z risk and audit approach (the short scenario may require candidates come with risks identified by analysing the scenario and brief audit approach to address such risks) z S
5、ubstantive testing (pay attention to receivables) z completion procedures and reporting (pay attention to going concern issues) 国内最大 ACCA 培训机构，数千学员一致选择 引领国际财经培训，传播经世商业智慧 ACCA 培训 ACCA Paper F8 Audit and Assurance (International and United Kingdom) Core Areas & Relevant Questions All question referenc
6、es are to the BPP Study Text For Exams In 2010 The examiner has indicated the general format of the paper (but remember that each question is likely to include several requirements and will range over a number of syllabus areas): Question 1 a 30-mark scenario based on a particular area of the financ
7、ial statements, such as revenue/receivables or purchases/payables. Some of the requirements are likely to be based on how the area would be audited. This could include requirements relating to tests of controls and/or substantive procedures. These questions could also include the identification of c
8、ontrol weakness and issues relating to internal audit. (Study Text Q11 Knits, Q12 Fenton Distributors, Q13 Cheque Payments and Petty Cash, Q21 Understatement) Question 2 a 10-mark question broken down into two or three factual requirements. This is likely to test your knowledge of the key principles
9、 of the ISAs. Any area of the syllabus could appear here. (Study Text Q2 Audit & Assurance Engagements Q9 Audit planning and Documentation, Q10 Audit Evidence, Q20 Audit of Cash & Bank, Q24 Audit Review and Finalisation) Question 3 a 20-mark question that is likely to include risk and audit approach
10、. (Study Text Q5 Independence, Q8 Glo, Q15 Elsams, Q16 Boston Manufacturing, Q17 Wandsworth Wholesalers, Q19 Bright Sparks, Q22 Tap) Question 4 a 20 mark question that is likely to feature a more specialised audit area (Study Text Q4 Corporate Governance, Q6 Objectivity, Q7 Role of Internal Audit, Q
11、8 Glo, Q14 Using the Work of a managements expert) Question 5 a 20 mark question that is likely to include topics relating to collection of audit evidence at the end of the audit, audit closedown or reporting (Study Text Q18 Sitting Pretty, Q23 Going Concern, Q25 Wiseguys National Bakeries, Q26 Builders Merchants)
