ACCA考试用书

Introduction

Helping you to pass - the ONLY F8 Study Text reviewed by the examiner！

Studying F8

The exam paper

Part A Audit framework and regulation

1 Audit and other assurance engagements

2 Statutory audit and regulation

3 Corporate governance

4 Professional ethics

Part B Internal audit

5 Internal audit

Part C Planning and risk assessment

6 Risk assessment

7 Audit planning and documentation

8 Introduction to audit evidence

Part D Internal control

9 Internal control

10 Tests of controls

Part E Audit evidence

11 Audit procedures and sampling

12 Non-currentassets

13 Inventory

14 Receivables

15 Cash and bank

16 Liabilities， capital and directo ' emoluments

17 Not-for-profit organisatio

Part F Review

18 Audit reviewand finalisation

Part G Reporting

19 Reports

Exam question bank

Exam a wer bank

Index

Review form

《ACCAF8审计与认证业务（国际版）》旨在让学员了解并领会审计签证业务的实施过程及其应用。经由考官审核，囊括所有你需要知道的有关本课的内容，包括洋尽的考试指南和测验卷习题。题库中的习题与F8考题形式一致，每个章节还包含实用考点。课本全面详尽的介绍了审计和签证业务的主要职业和规定的内容，随后以外部审计程序作为例子，探讨了重要的签证业务。