F8常见问题(FAQ)

adminwcq

1. Please clarify the expected level of seniority for an auditor attempting this paper?
Most questions will be set at the audit senior / manager level. It is not impossible to
set a question at the junior level, but extremely unlikely to have a question at the partner level.

adminwcq

3. What is the best use of the reading time for this examination?
Plan the answer to question 1.

adminwcq

2. Would a student be penalised for being more up-to-date on ISAs than is required by the 6 month rule?
No – if a revised standard is issued within 6 months of the examination and a student
uses this detail in their answer they will be rewarded for that knowledge.

adminwcq

4. Is there any value in knowing all the ISAs and the ISA numbers?
No. The key points of the relevant ISAs must be known as basic knowledge.
However, there is no need to quote numbers and paragraphs in answers.

adminwcq

5. What style of answer is acceptable with reference to bullet points?
Bullet points can be used as an answer format. However, each bullet must contain a
whole sentence. The only exception to this is the requirement “list” where a list of documents,
assertions etc. may be required without explanation.

adminwcq

6. How much detail will students be expected to go into for audit report questions?
To be able to explain the effects of different modifications/qualifications and
occasionally to write small extracts from modified reports (particularly the opinion paragraph).
However, questions will not be set asking candidates to write out the an audit report in its
entirety.

adminwcq

7. In terms of examination of the full syllabus, does paper F8 start from scratch of follow on from paper 2.6?
This is a new paper so there is no direct tracking of examining of study areas from
paper 2.6.