第一，纯理论课程，很少出现计算。
第二，章与章之间的逻辑连续性极强。简言之，审计是一个取证的过程，讲求证据的逻辑性和合理性。
考试技巧：
●Work through the Study System diligently， including all examples.
●Read current and past technical and examination skills articles in Student Accountant.
●Read the examiner's reports on past examinations.
●Work through ALL past examination and other questions provided for practice; do not merely read the answers.
●Attempt a Mock Examination.
如何备考：
●Read the examiner's reports for the last few examinations. Apply the advice given in past reports when doing practice questions. Far too many students fail because of poor examination technique.
●Read the advice given below and apply when attempting questions from the study question bank， revision question bank and any past examination papers you have taken from the acca students' website.
关键词含义：
●“Describe” = set out the characteristics of.
●“Explain” = make plain， clarify， elucidate.
●“Discuss” = examine critically， give ideas on.
●“Distinguish” = set out individual features or characteristics that differentiate two (or more) terms.*
●“Suggest” = propose/put forward.
●“List” = make a list/catalogue of like thinks.
●“Calculate” = make a calculation.
●Others—“state”， “list”， “suggest”， “identify”， “comment”， “contrast”， “conclude”， “give”。
●Pre-fix “briefly” = a warning not to go into too much depth.
