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ACCA AA(F8)

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ACCA AA:Audit and Assurance(ACCA F8)
審計與鑒證知識點匯總

 
Joey’s 7 points towards AA(F8) success
Joey老師的AA(F8)考試7大秘訣
Having said that, Paper AA(F8) is a very fair examination. I personally believe that the candidates are to blame for the low pass rates. The purpose of this article is to share some exam tips with students preparing for the coming Paper AA(F8) examinations. Here, I am bringing you Joey’s 7 points towards AA(F8) success:
據稱AA(F8)考試是真正具備公正性的考試。我相信,通過率低的主要責任在學生身上。這篇文章的目的是與學生分享考試技巧,為即將到來的AA(F8)考試做準備。在這里,Joey老師為你帶來了獲得AA(F8)順利通關的7個秘訣:
#1 Get the big picture
1、掌握全局

Throughout my years of conducting AA(F8) classes, I’ve noticed that a large proportion of students are too involved with the details of Paper AA(F8) to the extent that they miss the big picture. As the saying goes – they couldn’t see the forest for the trees!
在我執教AA(F8)課程的這些年里,我注意到,很大一部分學生太過于關注AA(F8)考試的細節,以至于忽略了大局。俗話說得好,不要為一棵樹而放棄整片森林。
 
To secure a good grade in your examinations, get a good grasp of the basic concepts. From there, work on integrating the concepts into one big picture. In general, an audit begins with the signing of the engagement letter and ends with the signing of the audit report.
要在考試中取得好成績,需要牢固掌握基本概念。從基礎開始,將概念匯聚成一幅完整的圖畫。一般來說,審計工作從簽署審計聘書開始,并以簽署審計報告結束。
 
In our classes, we utilise mind maps so that students may easily visualise the linkages between the different elements in the syllabus.
在課程中, 利用思維導圖可以幫助學生聯想教學大綱不同元素間的聯系。

#2 Learn the exam techniques
2、學習考試技巧
 
In marking the student’s mock tests, I’ve noticed that many students suffer from poor exam techniques. This is especially true for students who have self-studied for the syllabus. They may be able to learn the knowledge points from study texts but the exam techniques may only be observed from analysing the past year questions.
在給??荚嚲碓u分時,我注意到很多學生們的考試技巧不足。這對于那些自學了教學大綱的學生來說尤其如此。他們也許能夠從研究文本中學習知識點,但只有通過分析往年的考題才能觀察到考試技巧。
 
For example, some students are still writing long paragraphs instead of presenting their answers in tables as required by the examiner. Also, many students are still starting their audit procedures with the word “check”.
例如,一些學生仍在寫長段落,而不是按要求以表格的形式給出答案。此外,許多學生仍在用“check(檢查)”一詞開始他們的審計程序。
 
It is a good idea to invest in attending classes with an experienced lecturer so you can save time on this and focus more on where it matters.
有經驗的講師是很重要的,可以節省時間,以便專注于重要的地方。

#3 Apply common sense, no not rote learn
3、運用常識,不死記硬背
 
A majority of students developed less than ideal study techniques from their previous studies. There is a tendency to rote learn the examiner’s answers. This approach does not work well in Paper F8.
基于一貫的學習模式方法特點,很多學生的能力不足,他們沒能達到預期。死記硬背的方法成為了主要趨勢,像這樣的方法并不適用于F8考試。
 
For example, there are countless ways in which a company may design their internal controls. The inherent flexibility in auditing makes it an uphill task for students who adopt a rote learning approach.
例如,一家公司有數不勝數的方法可以設計內部財務控制,審計的特有靈活性對于死記硬背的學生是一項費力的工作。
 
A better approach would be to carefully dissect the question and understand the points being conveyed by the examiner. From there, apply common sense to solve the problem. It is not all that difficult! ACCA wishes to nurture accountants with critical thinking.
明智的方法是仔細剖析問題,理解考官的意圖。在此基礎上,運用常識解決問題。并不是所有問題都那么困難!ACCA希望培養具有批判性思維的會計師。
 
#4 Work on the past years
4、基于歷年真題備考
 
This may come across as obvious advice to many students. Since around 2010, the Paper FAA(F8)examinations has largely stabilised in style with common areas which are examined every sitting.
對于許多學生來說,這可能是顯而易見的建議。從2010年前后開始,AA(F8)考試在很大程度上已經穩定了,常見的考察領域每次考試都在進行。
 
It is a good strategy to focus on these commonly examined areas and ensure that you are able to score good marks in them.
專注于常見考察領域是重要備考策略,這能保證優秀的分數。
 
#5 Attempt a marked mock test
5、參加???,了解成績
 
Do not treat your real examination as a mock test. Attempt a mock test which is graded by an experienced lecturer so you may learn from your mistakes.
別把真正的考試當作???。參加???,并由有經驗的講師評分,這樣才能從錯誤中吸取教訓。
 
In our classes, marked progress and mock tests are available for all subjects.
在我們的課程中,所有科目都設有??己蛯W習進展報告。

#6 You don’t need to be perfect to pass
6、想通過考試不必做到完美
 
Granted, you may encounter some fringe areas of the syllabus in the exams. If you are having difficulty with those areas, have a quick glance around the exam hall. Chances are that your fellow candidates feel the same about that question.
當然,你可能會遇到考試大綱里的一些邊緣區域。如果這些領域的問題對于你來說是個挑戰,巡視一下考場,別的同學可能和你有一樣的困擾,你并不孤單。
 
Apply common sense to that question and hope to score a few easy marks rather than give up on it totally.
運用常識對待艱澀的問題,抱著拿到分數的希望,而不是完全放棄。

#7 Ensure you are studying the updated knowledge
7、確保你正在學習最新的知識
 
Applying outdated knowledge in the exams leaves a bad impression on the marker. A while back, the IAASB updated their standards on audit reporting. It is not uncommon for me to encounter students who are still applying outdated knowledge.
在考試中應用過時的知識會給考官留下不好的印象。不久之前,IAASB更新了他們的審計報告標準。對我來說,遇到仍在使用過時知識的學生并不少見。
 
Grab a copy of the latest study text and work from there.
找一份最新的研究報告,從這份報告開始學習。
 
All the best with your exam preparations!
祝同學們考試準備順利!
老師簡介

東亞國際ACCA講師:Joey Wong
Joey Wong ( 馬來西亞籍)
特許公認會計師ACCA   英國愛丁堡商學院MBA
超過10年ACCA授課經驗,擅長講授審計方向科目
自創圖畫記憶法幫助學生掌握知識要點,P7曾創下92%的通過率
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