ACCA考试科目F8这一门常见的疑难问题小编以问答的形式做出展示，希望各位考生能认真阅读：
Q. What are the core areas I need to learn?
A. You can find this at the front of the Kaplan Essential Notes or on the ACCA website, but generally these are Ethics, Risk, Audit Evidence, Planning, Systems, Completion and Opinions.
Q. How much work do I need to do?
A. Enough for you to feel confident on the day, I always say you don’t want to feel you’ve let yourself down due to a lack of work as that is one thing you can control!
Q. Where can I find good practice questions?
A. Use the Kaplan Exam kit, do revision, final assessment and the mock exam and attend a Kaplan Question Based Day.
Q. How much do I need to write?
A. Enough to answer the question, without adding unnecessary information.
Q. Where can I access relevant articles?
A. They are all on MyKaplan or the ACCA website.
Q. How should I present my answers?
A. Each paragraph should only be a few lines, then leave a space between each paragraph. For certain requirements you can present in a column format. Your script should be clear and concise.
Q. If I read and learn all the information in the text book will I pass?
A. Knowledge alone is insufficient if you want to pass this paper. Past and present examiners have stated that the key to passing F8 is to apply knowledge of auditing and assurance to scenario information. Many students fail to read the requirements and simply write down ‘everything they know’ about the topic in the hope that it will achieve the required marks. This will not work.
Q. Do I have to write in full sentences?
A. It is common in F8 requirements to be asked to explain or discuss issues. This requires candidates to write in simple clear English to ensure they gain maximum credit in the exam. This means writing full sentences. Keeping paragraphs short (i.e. 3-4 lines) will assist in making your points stand out for the markers.
Q. Why are the global pass rates traditionally lower than other papers?
A. F8 is a comprehensive auditing paper which examines high level planning, risk and completion issues together with the detail of auditing procedures. Many students, particularly those who do not work in audit, can often find the issues hard to understand. This, combined with the highly discursive (written) nature of the paper makes this exam a tricky one.
Q. Do I have to use a ‘column format’ approach to certain questions?
A. Some students find it difficult to write clearly if a two or three column approach is used on an exam script. Our advice is to use the method with which you feel more comfortable. The easier it is for the markers to identify separate points in your answer the greater the chance there is of being awarded the maximum credit.
Q. Do I have to use a ‘column format’ approach to certain questions?
A. Some students find it difficult to write clearly if a two or three column approach is used on an exam script. Our advice is to use the method with which you feel more comfortable. The easier it is for the markers to identify separate points in your answer the greater the chance there is of being awarded the maximum credit.
