ACCA考官文章汇总：F8 审计与鉴证业务 ACCA, 考官文章

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ACCA考官会定期撰写一些与考试密切相关的技术性文章，引导考生对知识点和考点的深入理解，这些文章在同学们备考过程中有十分重要的指导意义，考生应认真研读。

Analytical procedures.pdf (342.8 KB)

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Audit procedures.pdf (342.05 KB)

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Audit risk.pdf (389.05 KB)

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Audit sampling.pdf (329.65 KB)

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Audit working papers.pdf (293.47 KB)

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Auditing in a computer-based environment.pdf (345.04 KB)

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Clarity audit standards.pdf (134.52 KB)

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Examining evidence.pdf (340.56 KB)

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Going concern.pdf (308.7 KB)

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ISA 240 (Redrafted) - Auditors and Fraud.pdf (345.29 KB)

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ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement.pdf (312.1 KB)

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ISA 330 and responses to assessed risks.pdf (397.43 KB)

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Laws and regulations.pdf (382.52 KB)

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Matter of opinion.pdf (312.98 KB)

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Subsequent events.pdf (390.25 KB)

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The audit of wages.pdf (392.43 KB)

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The control environment of a company.pdf (384.82 KB)

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Using the work of internal auditors.pdf (431.07 KB)

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