2012年6月ACCA考试科目F8 Arnold Xu的预测：

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）

Jive is a fast-paced, three, just a lively, organ nothing unreasonable.
   if it exceeds the limits of the movement of my body I would not do and I do not want to hurt myself, to wanderers trouble " As for his "maverick" demeanor Chen Shuhuai said sons and daughters gave great support I feel rejuvenated Luo Xiaoli also older students University talking about the day before queuing overnight: "We are the back for fear of reported less name" This year is the first year of retirement 罗小立 young when she was an expert in reading Teachers also born Mom and Dad want her to school as heavy so when reading what interest groups do not report for her Registration learn to dance is to round a dream when he was young "after retirement the people relaxed and now grandchildren about in elementary school big pressure and burden are not what seems to rejuvenate the mind" simply to find a fun this group talking and uncle aunt some of them like to use light recording the moment also bought the young are reluctant to buy a variety of photographic equipment to study photography; Some young age singing in the theater although retired but focus t25 dvd interest subside like singing like opera so he chose to continue studying music; Some like to jump Dam dance dance department came to learn and old university "studies about" and some even reported that two or three classes "a retired person grandchildren grow up as if I do not have anything to worry about and from the heart of childhood hobby would emerge I'm interested in now is purely for one still live pure than before" Luo Xiaoli said "Young people do not know more than we do they do not think we do not know what they are" same question quiz father and mother so you know this child into the reasons for doing it I can not understand most of my mother who is her friend to attend a wedding wanderers Wedding 12:00 start at least do a half hour ceremony open seats are 12:30 a But her first day began about 15:00 people go I drove her 11:40 to go also been criticized miserable They will not be late do not know her son doing ye a tie strength ▲ Liu Kai (31 years old male) financial industry  Liu Kai mother (55 years old) retired us where to eat that meal where now eat less than one meal But a lot of old things cooking laundry improve logistics but also to help with the t25 results grandchildren take individual households is the chance to play an old friend of the heap go early you can play it and not specifically to eat that meal most adequate momentum my dad retired after the computer is engaged in a mobile phone Since there IPAD and smart phones tablet started using his cell phone every day to give me a message the computer recognizes there is always a difference typos and t25 workout more miserable and I totally rely on guess He and I are family cornet phone calls simply do not want money why did he not call ah ▲ Zhang Qin (28-year-old female) preschool sector  Zhang Qin dad (56 years old) job me is that we first learned of the middle generation of people texting Thanks to my daughter bought me a smart phone I also applied for a micro-channel my daughter also gave me the application I have a friend who we only micro-channel I have nobody texting Well I sent a friend they will not give me back and come back I can only give my daughter is not afraid to do the wrong one laugh morning I put on this morning the micro-channel queuing overnight dance school enrollment showed my mom watched the news My mother danced the tie strength and ouch even the streets of group calisthenics neighborhood organizations to meet "July" she should go to rehearsal for a long time To dance not even to my father cook cook focus t25 workout ▲ Caokang Kang (25-year-old female) nurse  Caokang Kang mother (58 years old) retired hop dance young look down upon us feel outdated old-fashioned But I feel happy on the line my friends and dancing together is happy he can cook cook her old man thiophene Dayton and the Dayton does not often cook edition text / Chongqing Morning News reporters Wen Qing and Shi Xisheng Xiu Shi (Original title: 90 years old learn Latin dance he said he was still young) on the other hand still do not quite understand: "to will not do, there is like playing table tennis. But we did not understand the professional fitness knowledge do not know how the fitness is the most healthy so are we particularly want to participate activities "Jang said while Jang focus t25 also said that they can provide the venue for the event the community has a lot of room and outside the community also has an open space ideal for hosting "Spring Health" small classroom activities skipping national championship will teach residents' fitness skipping "to explain the summer fitness knowledge Changchun people in Dawei has repeatedly skipping national championship events but also had to Changchun "Fitness uncle" Yan Ming Zhong elderly in communication with the elderly over the fitness experience This time he saw the newspaper launched the "Spring Health" small class II events After  they take the initiative to contact the newspaper wanted to hold this event fitness instructor "This time I focus t25 workout dvd want to teach you to jump 'fitness skipping' because skipping residents of different ages in different ways while I again explain to you some of the summer's fitness knowledge I hope to help everyone" In David said Fitness group happy group of friends recommended the creation of "Latin" classroom welcomes readers' top ten topics "vote 6 days Happy fitness group in extraordinarily lively group of friends have a lot of "Spring Health" small classroom is going to be held to provide a lot of suggestions Blue water users said she hopes to open "Latin dance class" in "East Achish and community auditorium" in the "Now the gym has taught Latin dance lessons but the cost is too high and I suggest that we can find a loving Latin dance instructor to teach you" Said the blue water users calm tenacity + = omelette said: "I am a worker usually busy with work and do not have time to exercise but also wanted to learn some simple ways to exercise" friends smile said: "This is the second phase of activity good or outdoors this interactive performance stronger " ten topics currently voting "East Achish and community auditorium" is still in progress Sign in Kyrgyzstan and network quickly "East Achish Lecture topics and communities vote" profile ( for East Achish and community auditorium each of our talks in this regard have to be up to people to bear if you have expertise in this area or have other talent can enroll Meanwhile we will continue to collect appropriate for the community corresponding lecture venue  Registration: 1 call our hotline 96911 Registration; 2-dimensional code scanning concern Kyrgyzstan and micro-letters you can sign up to participate (Reporter Li Qiu)