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ACCA九月F8与P7考试回顾

发表时间:2016-09-08 来源:wangmumu
【编者按】九月份的ACCA特许公认会计师F8与P7考试已经过去了,考试内容都考了哪些内容呢,下面跟着金程小编一起来回顾一下ACCA九月F8与P7考试内容吧

  F8 Audit & Assurance

  The ACCA has been accused by September’s F8 sitters of getting its question numbers wrong!

  There appears to have been a bit of confusion over what students needed to write down in their exam booklets. Q16, Q17 and Q18 becoming Q1, Q2 and Q3 respectively.

  Some students felt that invigilators wasted valuable time explaining the changes and it was all very unprofessional.

  However on one noticeboard a PQ felt if students were distracted by such a minor problem they were just using it as an excuse. He said: “If I got distracted that easy I would be distracted every time someone asked for extra paper or went to the bathroom.” He felt students need to learn to ‘zone-out’

     F8考试通过率

    

  P7 Advanced Audit & Assurance

  P7 was OK if you stuck to your timings, according to one student. Q1 seems to have been time pressured, with students admitting to throwing away a lot of time on the question. One PQ even claimed to being a bit ‘freaked’ by the question.

  Students said the exam covered the following…

  Q1: Audit risks, internal audit, joint ventures and intangibles.

  Q2: Development costs, investment properties and defined contributions.

  Q3: Due diligence tendering and warranties.

  Q4: Quality control.

  Q5:Ethics and the audit report

    P7考试通过率

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