F8審計(jì)與認(rèn)證業(yè)務(wù)是ACCA基礎(chǔ)課程階段唯一的一門關(guān)于審計(jì)的課程，它詳細(xì)介紹了對(duì)財(cái)務(wù)報(bào)表的整個(gè)審計(jì)流程，與F8直接相關(guān)聯(lián)的課程是專業(yè)階段的選修課程P7 高級(jí)審計(jì)與鑒證。同時(shí)，F(xiàn)8也與F4、F7和P1課的部分內(nèi)容有間接聯(lián)系。

和其他F階段課程相比較，F(xiàn)8的課程具有以下特點(diǎn)：

第一，純理論課程，很少出現(xiàn)計(jì)算。

第二，章與章之間的邏輯連續(xù)性極強(qiáng)。簡言之，審計(jì)是一個(gè)取證的過程，講求證據(jù)的邏輯性和合理性。

考試技巧：

●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.

如何備考：

●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.

關(guān)鍵詞含義：

●"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.

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