ACCA人才网广大学员学习ACCA，提供ACCA相关信息和资料，帮助大家顺利地进行备考工作，今次为大家发布的是《Tips for paper F8 by BPP for June 2011》希望对大家有用。

　　Q1 (30 marks)

　　This question is likely to be based on a scenario and incorporate 3 or 4 distinct requirements.

　　Areas likely to be tested include audit risk, audit planning, audit procedures (substantive tests and/ or tests of control) and internal control.

　　Q2 (10 marks)

　　This is a factual or knowledge based question. It is likely to cover several areas of the syllabus with 2 or 3 separate requirements worth between 2 and 5 marks each.

　　There are many knowledge based areas in 　　Q1 (30 marks)

　　This question is likely to be based on a scenario and incorporate 3 or 4 distinct requirements.

　　Areas likely to be tested include audit risk, audit planning, audit procedures (substantive tests and/ or tests of control) and internal control.

　　Q2 (10 marks)

　　This is a factual or knowledge based question. It is likely to cover several areas of the syllabus with 2 or 3 separate requirements worth between 2 and 5 marks each.

　　There are many knowledge based areas in the F8 syllabus which could be examined in Question 2 and these include definitions such as audit risk, substantive procedures, tests of control, audit assertions, audit regulation and corporate governance.

　　Q3, Q4 and Q5 (20 marks each)

　　These questions will be scenario based but will also include some knowledge based requirements.

　　Areas which are likely to be covered in these questions include ethics, planning, the audit of specific transactions or account balances (including estimates), subsequent events, management representations, going concern, audit reports, internal control and corporate governance.

　　Note that the scenario may be set in the context of a profit making or non-profit making organisation.

the F8 syllabus which could be examined in Question 2 and these include definitions such as audit risk, substantive procedures, tests of control, audit assertions, audit regulation and corporate governance.

　　Q3, Q4 and Q5 (20 marks each)

　　These questions will be scenario based but will also include some knowledge based requirements.

　　Areas which are likely to be covered in these questions include ethics, planning, the audit of specific transactions or account balances (including estimates), subsequent events, management representations, going concern, audit reports, internal control and corporate governance.

　　Note that the scenario may be set in the context of a profit making or non-profit making organisation.

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