F8

Q：F8的考試難度在一個怎樣的范圍內(nèi)？

A：Most questions will be set at the audit senior/manager level. Questions may be set at the junior level but it is extremely unlikely that there will be questions set at the partner level.

Q：F8考試答題中，可以只列出重點和要點嗎？

A：Bullet points can be used in answers. However, each bullet must contain a complete sentence. The only exception to this is where the requirement asks candidates to 'list' a number of requested items, such as assertions or the elements of the auditor’s report. Each item identified would be worth ½ mark each and therefore may be provided without explanation.

Q：關(guān)于審計報告的題目，考生需要掌握哪些方面的知識點？

A：Candidates need to be able to identify the basic elements of the auditor’s report and should be able to explain the effects of different modifications to both the report and the opinion. Candidates need to be able to discuss how the content of the report changes dependent on the opinion that is given ie basis for opinion paragraph for an unmodified report vs basis for qualified opinion where the opinion is qualified. Questions will not be set asking candidates to write out an audit report in its entirety.

Q: intangible non-current assets會考嗎？

A：Candidates are expected to have knowledge of accounting standards listed under F3 for F8 and therefore intangible non-current assets are examinable.

Q：要按照題目的先后順序來回答問題嗎？

A：Not necessarily. Candidates may answer questions in any order they wish. Candidates should allocate appropriate time to read and plan their answers to the questions. It may be helpful to start with the longest question first.

From September 2016 the format of the F8 exam is changing and will include a 30 mark question. A specimen exam produced under this new format can be found on the website under F8 Qualification Resources.

Q：每次考試，內(nèi)部審計的知識點都會被考到嗎？

A：Internal audit will not necessarily be examined at every single sitting going forward. However, it is an important area of the syllabus and is likely to be examined regularly.

Q：一定要先考F7再考F8嗎？

A：There is no need to take F7 before F8. However, candidates do need to take F3 before F8.

Q： ACCAF8考試需要用計算器嗎？

Yes. Candidates may be asked to calculate materiality or to perform an analytical review by way of ratio analysis.

Q：題干中的‘IDENTIFY' AND ‘STATE'在答題思路上有什么區(qū)別？

A：For questions which require candidates to ‘identify' certain points within a scenario, generally half to one mark will be awarded for the identification of an issue.

Where candidates are asked to ‘state' various points, generally half to one mark will be available for each point made (eg the June 2015 exam asked candidates to state the auditor’s responsibilities in relation to the prevention and detection of fraud and error, and attracted one mark per point).

Q： audit reports會不會出一道20分題？

A：A full 20-mark question would not be set on reporting in isolation, but as reporting is a key aspect of the syllabus it may form a substantial part of a question.

Q：business risk會被作為audit risk考點內(nèi)容被考到嗎？

A：No. Business risk isn't part of the F8 syllabus. However, candidates need an awareness of the auditor's responsibility for understanding the entity and its environment in planning questions. They should apply that knowledge to an audit risk area.

Q：MONETARY UNIT SAMPLING會被考到嗎？

A：Yes. Candidates are expected to be able to identify and describe the methods for picking a sample as per ISA 530, Audit Sampling.

Q：error projection會被考到嗎？

A：Yes. Candidates are expected to be able to understand what the auditor should do where an error is found in a sample.

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