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[考试信息] 2012年6月ACCA考试科目F8 Arnold Xu的预测:

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Levi 发表于 2012-5-22 14:01:57 | 显示全部楼层 |阅读模式
2012年6月ACCA考试科目F8 Arnold Xu的预测:
Q1
关注purchase cycle和inventory
如QB74题,cutoff。
substantive analytical差不多改考了,关注以前考题Jun09Q1 Dec08Q1。
有可能结合audit sampling一起考,evaluation of sample results
Pilot paper Q1 (c) control over master file
Q2
negative assurance
sampling methods
inherent limitation of audit
Q3
如果Q1没出audit risk,有可能是audit working paper,见Jun07 Q5的working paper挑错。以及Dec

00的licombe挑错。
Q4
有可能是IA和EA的问题,侧重于检查时不同的目的,如HR,marketing,fraud
cash cycle里面的cheque
Q5
Audit completion and audit report
关注going concern
其他不经常出题的地方:
1. service organization
2. opening balance
3. SME和NFP(关注内控的问题)

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F6J8U1L2J 发表于 2014-7-11 10:31:57 | 显示全部楼层

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