Tuesday, November 25, 2008

ACCA Dec2008 F8 Tips

鹅啊鹅,
死咯,F8很难咧!
读来读去好像。。。。。。
唉~

我在找到了一些tips,
不知可不可以帮到叻???

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Planning risk assessment (2big ques in June & Dec05, only 10marks since then)
Control Q1 purchases or payroll (Sales last time)
Substantive testing -Q1 -stock (only afew marks recently, high risk, compliance & sub test, cred)
Ethics - conflict of interest / confidentiality
Review - overall review, checklist (probably not GC!)
Reports - scenario ques, what sort & why (types tested last time)
Internal audit - ques tested last two sitting so less likely this time.

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Audit procedure : payroll, CAATs & substantive test
Facts / stds : engagement letter / acceptance
Risk & audit approach : identification of risks in audit risk model
Specialist audit areas : internal audit
Collection of evidence / reporting : events after the reporting date

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这些tips啊,希望有帮到啦,
但我看就算出,我也不大会写咯,
哈哈哈~~!!

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