如何学好ACCA F8?瞧这里!
F8审计与认证业务是ACCA基础课程阶段唯一的一门关于审计的课程,它详细介绍了对财务报表的整个审计流程,与F8直接相关联的课程是专业阶段的选修课程P7高级审计与鉴证。同时,F8也与F4、F7和P1课的部分内容有间接联系。为了更好帮助各位考生应对12月份ACCA考试,今天浦江.财经就来说说如何学好F8科目。
F8课程特点:
第一,纯理论课程,很少出现计算。
第二,章与章之间的逻辑连续性极强。简言之,审计是一个取证的过程,讲求证据的逻辑性和合理性。
F8考试技巧:
●Work through the Study System diligently,including all examples.
●Read current and past technical and examination skills articles in Student Accountant.
●Read the examiner's reports on past examinations.
●Work through ALL past examination and other questions provided for practice;do not merely read the answers.
●Attempt a Mock Examination.
F8如何备考:
●Read the examiner's reports for the last few examinations.Apply the advice given in past reports when doing practice questions.Far too many students fail because of poor examination technique.
●Read the advice given below and apply when attempting questions from the study question bank,revision question bank and any past examination papers you have taken from the ACCA students'website.
F8关键词含义:
●“Describe”=set out the characteristics of.
●“Explain”=make plain,clarify,elucidate.
●“Discuss”=examine critically,give ideas on.
●“Distinguish”=set out individual features or characteristics that differentiate two(or more)terms.*
●“Suggest”=propose/put forward.
●“List”=make a list/catalogue of like thinks.
●“Calculate”=make a calculation.
●Others—“state”,“list”,“suggest”,“identify”,“comment”,“contrast”,“conclude”,“give”。
●Pre-fix“briefly”=a warning not to go into too much depth.