ACCA考试《审计与认证业务F8》知识辅导2.docVIP

ACCA考试《审计与认证业务F8》知识辅导2 本文由高顿ACCA整理发布，转载请注明出处 　　RELEVANT TO ACCA QUALIFICATION PAPER F8 AND? 　　PERFORMANCE OBJECTIVES 17 AND 18 ? 　　Audit risk ? 　　Candidates studying Paper F8, Audit and Assurance, are required under the ? 　　syllabus to: ‘Explain the components of audit risk and explain the risks of ? 　　material misstatement in the financial statements’。 ? 　　This element of the syllabus has been examined in the last three sessions of ? 　　Paper F8 – in June 2010, December 2010 and June 2011. However, the ? 　　performance of candidates has on the whole been unsatisfactory. This article ? 　　aims to