审计和内部评论介绍笔记(pdf 7)英文

ABOUT 2.6
The pass rate for this basic auditing paper is historically one of the lowest ACCA pass rates worldwide.
The major reason for this is that many students tried to rely on a rote learning approach,
memorising large sections of text and then repeating it unthinkingly in the exam.
What will be required to pass the Audit and Internal Review exam is an understanding of why
particular audit procedures are performed, an understanding of how accounting systems work, an
appreciation of the commercial considerations affecting businesses, and above all, the ability to
think for yourself and apply your knowledge to the facts in a question.
On this course we will be practising these skills and, rather than just memorising lists of tests and
procedures and the content of auditing standards, we will be developing a thinking approach to the
subject.
..............................