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2015年12月份ACCA考试F8真题模拟练习,考生必看!

发表时间:2015-08-25 来源:
【编者按】金程网校ACCA考试专栏,为广大考生分享2015年12月份ACCA考试F8真题模拟练习,帮助考生加强训练,攻克备考中的薄弱环节,更多考试真题请关注金程网校。

对于考生来说,在备考ACCA的过程中,做历年的ACCA考试真题练习是非常有必要的。在学习2015年12月份ACCA考试中,单单依靠教材是不够的,结合真题的练习,找到考试的规律,检查自己在备考中的不足,加强练习取得更好的ACCA考试成绩。今天小编为大家带来的是ACCA考试F8的真题,希望对大家备考2015奶奶12月份ACCA考试有所帮助。2015年ACCA考试讲义+大纲+真题免费获取》》
 
1. List the substantive audit procedures that you could use to gather evidence  in relation to the completeness of purchases.   (3 marks)   

2. Give two reasons for each of the following changes you identified as a result  of the substantive analytical procedures you performed during your interim audit of ABC Ltd   
(a) Increase in the current ratio  
(b) Decrease in the gross profit margin  
(c) Increase in the inventory holding period    (6 marks)   

3. Explain and provide an example of the terms ‘sampling risk’ and ‘non-sampling’ risk. Explain how audit firms manage sampling risk and non sampling risk.        (6 marks)   

4. Explain the difference between test data and audit software (2 marks)   

5. Some companies count their inventory at the year end.  Others count their  inventory on a regular basis throughout the year (a perpetual inventory system) and then place reliance on information taken from the inventory system for the preparation of their financial statements.   
Describe the advantages of a perpetual inventory system (4 marks)   

6. List the substantive procedures you would use to gather evidence in respect  of the depreciation of tangible non current assets   (3 marks)   

7. Describe the audit evidence provided by each of the following  confirmations, the practical difficulties in obtaining them and the alternative audit evidence that is available when they are not provided:    
(a) Direct confirmation of receivables.     (3 marks)  
(b) Confirmation of inventory held by third parties.    (3 marks)

以上内容是小编为大家整理的ACCA考试F8的真题练习,希望对大家有所帮助。更多2015年ACCA历年真题请及时关注金程网校动态,祝愿大家在备考中取得优异的成绩。

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