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2016年3月ACCA F8考试练习题精选(一)

来源:财萃网 | 更新:2016-02-25 14:00:51 | 关键词:F8考试练习题

摘要:ACCA3月考试就要来到了。你复习得如何了,心里有谱了吗?今天财萃小编给你推荐男神老师熊亚一的文章,F8考试重点练习题,希望对你有所帮助。

F8考试练习题

ACCA3月考试就要来到了。你复习得如何了,心里有谱了吗?今天财萃小编给你推荐男神老师熊亚一的文章,F8考试重点练习题,希望对你有所帮助。

 

20163月份重点题目

 

选择题

1.Specimen paper

2.2014 Dec

3.2015 June

 

案例题

1. Corporate governance

2011Dec Q4 (a) 3m explain CG/ why it is important (b) 12m

2014June Q4 (b) 10m

 

2. Threats and safeguard toindependence

2012 June Q3 (b) 12m

2013 Dec Q4 (c) 10m

2014 Specimen Q1 (a) 6m

 

3. Risk assessment and response toassessed risks

2014 SpecimenQ5 (a) 15m 带报表

2013 Dec Q1(b) 12m 纯文字

2014 June Q3(a) 10m –纯文字

2014 Dec Q210m –纯文字

 

4. Internal control related case

4.1 Sale cycle

2012 June Q1(a) 15m Sales & Purchase identify and explain / recommendation/TOC

2013 Dec Q3(b) 2m control objectives (c) 12m identify and explain/ recommendation

2014 Specimen Q6 (a) 18midentify and explain/ recommendation/ TOC

2014 Dec Q5 (a) 16m identifyand explain/ recommendation

 

4.2 Inventory cycle

2012 Dec Q1 (a) 12mdeficiencies / explain/ recommendation


4.3 Payroll cycle

2014 June Q1 (a) 15m identifyand explain/recommendation/TOC

 

4.4 PPE system

2015 June Q2 (b) 5m Describe a test of controlwhich the auditor would perform to assess whether or not each of thenon-current asset controls listed above is operating effectively.

 

5. Subsequent event

2011 DecQ5  (b) 15m whether F.S requireamendment/ audit procedures/ impact on the audit report (某应收客户破产/被供应商起诉/洪水)

2013 June Q5(b) 15m whether F.S require amendment/ audit procedures/ impact (生产了残次品/爆炸)

 

6. Going concern ISA 570 IAS 1

2014 June Q5 (b) (c) (d) 16mexplain the potential indicators/ procedures in assessing/

Impact on the audit report

 

7. Audit report

2012 Dec Q5 (d) (ii) directorrefuse to amend F.S where the client is not a going concern

2013 June Q5 (c) 3m nosubsequent event disclosure

2013 Dec Q5 (c) 12m explainSIX elements of this report which require amendment.

2014 June Q5 (d) 4m materialuncertainty over going concern

2014 Specimen Q3 (b) 8m capitalize research cost and no payroll data (disagreementand limitation on scope)

2012 June Q2 (c) 3m threetypes of modified audit opinions-简答

2013 June Q2 (c) 2m contentof emphasis of matter paragraph -简答

2014 Dec Q4 (a) 4m fourelements of unmodified report -简答



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