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ACCA AA:Audit and Assurance(ACCA F8)

Joey’s 7 points towards AA(F8) success
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:
#1 Get the big picture

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!
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.
In our classes, we utilise mind maps so that students may easily visualise the linkages between the different elements in the syllabus.
在课程中, 利用思维导图可以帮助学生联想教学大纲不同元素间的联系。

#2 Learn the exam techniques
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.
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”.
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.

#3 Apply common sense, no not rote learn
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.
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.
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.
#4 Work on the past years
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.
It is a good strategy to focus on these commonly examined areas and ensure that you are able to score good marks in them.
#5 Attempt a marked mock test
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.
In our classes, marked progress and mock tests are available for all subjects.

#6 You don’t need to be perfect to pass
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.
Apply common sense to that question and hope to score a few easy marks rather than give up on it totally.

#7 Ensure you are studying the updated knowledge
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.
Grab a copy of the latest study text and work from there.
All the best with your exam preparations!

东亚国际ACCA讲师:Joey Wong
Joey Wong ( 马来西亚籍)
特许公认会计师ACCA   英国爱丁堡商学院MBA
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