2012年6月ACCA考试科目F8考试考点预测Tips

2012年6月ACCA考试科目F8考试考点预测Tips

F8当还算顺利地通过ACCA前六门考试的时候，我不得不面临一个抉择——接下来要不要报考所谓的“名挂”审计，之前听学姐说过，也在网上看到过好多关于审计有多难的帖子，犹豫了好久，但最终还是选择报考审计、财管、财务报告三门课程。
F8 Revision class for year 2012 June examination
一.C.G
1. Audit committeeFunction
Theory_L. N P4—2.5
2009 June Q4 20m
2. Limitation of internalaudit function
2007 Dec Q3 (a) 8m
二．ACCA code of ethic
1. Five fundamentalprinciples.
Theory _ L.N P18—2
2. Case– 2010June Q4(B)10M
三．Audit planning
1. Riskassessment
2010 JuneQ1 (a) 10m KOB
2011 June Q3 (b)
2011 Dec Q3 (b) 10m
2010 Dec Q3 15m—A.P
2. Audit plan
Theory
2009 June Q1 (a)(b) 18m
2009 June Q3 20m
四．Audit evidence
1. Sufficient and appropriate evident.
2. Audit sampling
五．Internal control over financial reporting
1. Purchase cycle
2006 Dec Q2 (b) 10m WIC
2010 Dec Q1 (b) 14 WIC
2. Cash system
Cash received by post
2010 June Q3 (b)9m
Petty cash imprest system
2007 Dec Q3 (b) 12m
六．Substantiveprocedure
1. Purchase
2007 Dec Q1 (a)
Pilot paper Q1 (a) 12m
2. Inventory
2005 Dec Q2 (a) 10m
3. Cash at bank
2006 Dec Q3 (b)(i)(ii) 10m
七. Final review
1. Going concern
2010 June Q5 (a)(b)(c) 16m
2. Fraud
2009 June Q5 20m
八．Not for profit organization
2006Dec Q4(a)(b)(c)