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ACCA AA：Audit and Assurance(ACCA F8)
审计与鉴证知识点汇总
Joey’s 7 points towards AA(F8) success审计与鉴证知识点汇总
Joey老师的AA(F8)考试7大秘诀
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:
据称AA(F8)考试是真正具备公正性的考试。我相信，通过率低的主要责任在学生身上。这篇文章的目的是与学生分享考试技巧，为即将到来的AA(F8)考试做准备。在这里，Joey老师为你带来了获得AA(F8)顺利通关的7个秘诀：
据称AA(F8)考试是真正具备公正性的考试。我相信，通过率低的主要责任在学生身上。这篇文章的目的是与学生分享考试技巧，为即将到来的AA(F8)考试做准备。在这里，Joey老师为你带来了获得AA(F8)顺利通关的7个秘诀：
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!
在我执教AA(F8)课程的这些年里，我注意到，很大一部分学生太过于关注AA(F8)考试的细节，以至于忽略了大局。俗话说得好，不要为一棵树而放弃整片森林。
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.
要在考试中取得好成绩，需要牢固掌握基本概念。从基础开始，将概念汇聚成一幅完整的图画。一般来说，审计工作从签署审计聘书开始，并以签署审计报告结束。
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、学习考试技巧
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.
在给模考试卷评分时，我注意到很多学生们的考试技巧不足。这对于那些自学了教学大纲的学生来说尤其如此。他们也许能够从研究文本中学习知识点，但只有通过分析往年的考题才能观察到考试技巧。
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，一些学生仍在写长段落，而不是按要求以表格的形式给出答案。此外，许多学生仍在用“check（检查）”一词开始他们的审计程序。
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.
有经验的讲师是很重要的，可以节省时间，以便专注于重要的地方。
3、运用常识，不死记硬背
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.
基于一贯的学习模式方法特点，很多学生的能力不足，他们没能达到预期。死记硬背的方法成为了主要趋势，像这样的方法并不适用于F8考试。
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，一家公司有数不胜数的方法可以设计内部财务控制，审计的特有灵活性对于死记硬背的学生是一项费力的工作。
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.
明智的方法是仔细剖析问题，理解考官的意图。在此基础上，运用常识解决问题。并不是所有问题都那么困难！ACCA希望培养具有批判性思维的会计师。
4、基于历年真题备考
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.
对于许多学生来说，这可能是显而易见的建议。从2010年前后开始，AA(F8)考试在很大程度上已经稳定了，常见的考察领域每次考试都在进行。
It is a good strategy to focus on these commonly examined areas and ensure that you are able to score good marks in them.
专注于常见考察领域是重要备考策略，这能保证优秀的分数。
5、参加模考，了解成绩
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.
别把真正的考试当作模考。参加模考，并由有经验的讲师评分，这样才能从错误中吸取教训。
In our classes, marked progress and mock tests are available for all subjects.
在我们的课程中，所有科目都设有模考和学习进展报告。
6、想通过考试不必做到完美
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.
当然，你可能会遇到考试大纲里的一些边缘区域。如果这些领域的问题对于你来说是个挑战，巡视一下考场，别的同学可能和你有一样的困扰，你并不孤单。
Apply common sense to that question and hope to score a few easy marks rather than give up on it totally.
运用常识对待艰涩的问题，抱着拿到分数的希望，而不是完全放弃。
7、确保你正在学习最新的知识
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.
在考试中应用过时的知识会给考官留下不好的印象。不久之前，IAASB更新了他们的审计报告标准。对我来说，遇到仍在使用过时知识的学生并不少见。
Grab a copy of the latest study text and work from there.
找一份最新的研究报告，从这份报告开始学习。
All the best with your exam preparations!
祝同学们考试准备顺利!
老师简介
 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 超过10年ACCA授课经验，擅长讲授审计方向科目 自创图画记忆法帮助学生掌握知识要点，P7曾创下92%的通过率 |
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