强调：
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acca f8 exam tips september 2017
acca f8 exam tips september 2017 session are given below by famous tuition providers
bpp
section a–each mini-case question will test syllabus area a,b,c,d or e.expect questions to focus on syllabus areas a and e.
section b-q16 one 30 mark question.q17,q18–two 20 mark questions.
the majority of marks in each question will test syllabus areas b,c and/or d.
q16-18 expect:
*audit planning.
*audit risk（identification&explanation of audit risks from a scenario and explanation of the auditor’s response to each risk）。
*internal audit.
*internal controls（identification&explanation of deficiencies in internal control and the recommendation of suitable internal controls r description of test of controls）。
*audit procedures（both substantive procedures and tests of control）。
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.