2015ACCA F8审计知识点归纳

财萃网

ACCA F8其他F阶段课程相比较，F8的课程呈现以下两个特点：
第一， 纯理论课程，几乎没有计算。（比如：在2000年以后的14年28次考试中只出现过10分的计算题，也就是说计算题所占的比例是10/2800*100%=0.357%，微乎其微！）
第二， 章节之间的逻辑连续性极强。简单讲，审计是一个取证的过程，讲求证据的逻辑性和合理性。
为了更好的帮助ACCA F8阶段考生财萃网整理了审计重难点总结文档，供国和考试复习用。
CONCLUSION
Going concern is an important syllabus area for Paper F8 and candidates attempting the exam must ensure they are familiar with the requirements of the syllabus. This article has covered management’s responsibility, the auditor’s responsibility, indicators that an entity may not be a going concern and the reporting aspects relating to going concern. Candidates need to be aware that the syllabus also requires them to:
define and discuss the significance of the concept of going concern
explain the importance of, and the need for, going concern reviews, and
discuss the disclosure requirements in relation to going concern issues.
Candidates are therefore encouraged to practise as many exam standard questions as possible as the syllabus offers a variety of ways in which the concept of going concern can be examined.
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