ACCA-F8 串讲复习文件.pdfVIP

Audit 1 • Zhong Bo Cheng Tong • International Education •Mr. James Yu •FCCA / HKICPA • 授课经历： 08-12年教授中博诚通广州、深圳、贵阳、珠海、 南京、武汉、上海、郑州分校 - ACCA F1、F2、F8课程。 Audit 2 1.重要考点 解析 2. 答题技巧 解析 3.考前复习 方法解析 AUDITING ASSURANCE 2012 Dec. Q1-30: Cycles + Planning + Risk 1. Ethics 2. Planning Engagement Q2-10: Easy marks 3. Risks 4. Reporting on weakness Q3/Q4: Risk; Planning, Approaches; IA; CG; Ethics; 5. Audit work evidence Independence 6. Audit review Q5: Collection of evidence reporting 7. Interpret audit report • Key Sentence + Expansion • Find mark schemes • 读-抄-练- 过 Audit 4 • 新考官出题特点: • 知识点考核覆盖面越来越广,但每个知识点的深度和难度降低; • 很少发表考前文章(Technical Article); 今年下半年只有2 篇文章，1) going concern ，2)audit procedures • 出题规律比较明显; • Scenario based题难度远低于前任Alan Lewin ，但对easy mark的考核范 围高于前任; • 高度重视“Audit Risk”以及六大循环的内容； • 最近一年没有太多新审计准则要考; Audit 5 • Easy mark question • Scenario based question • Reciting, reciting, • Practice, practice, practice reciting past 3 years’ real exam • Learning curve and 循环 questions. 记忆法； • Practice makes perfect. • 艾宾浩斯遗忘曲线； • Writing is much better than • 利用思维导图总结每一 just rea