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ACCA F8 Audit And Assurance Best Books

ACCA F8 Audit And Assurance Best Books

ACCA F8 Audit And Assurance Best Books :  The ACCA F8 Books summarise the process of carrying out assurance engagement and the underpinning framework, and are designed to be used alongside the F8  Exam Kit.

The F8 Books are designed to prompt your memory of the key examinable topics during the revision phase. Plus, all Kaplan Publishing Pocket Notes are based on study material approved by the Association of Certified Chartered Accountants so you can be confident that the material fully covers the syllabus.

ACCA F8 Audit And Assurance Best Books

ACCA F8 Audit And Assurance Best Books : The syllabus is designed to progressively broaden and deepen the knowledge, skills and professional values demonstrated by the student on their way through the qualification.

ACCA F8 Audit And Assurance Best Books

ACCA F8 Audit And Assurance Best Books : MAIN CAPABILITIES

On successful completion of this paper, candidates should be able to:

  • Explain the concept of audit and assurance and the functions of audit, corporate governance,including ethics and professional conduct, describing the scope and distinguishing between the functions of internal and external audit
  • Demonstrate how the auditor obtains and accepts audit engagements, obtains an understanding of the entity and its environment, assesses the risk of material misstatement (whether arising from fraud or other irregularities) and plans an audit of financial statements
  • Describe and evaluate internal controls, techniques and audit tests, including IT systems to identify and communicate control risks and their potential consequences, making appropriate recommendations
  • Identify and describe the work and evidence obtained by the auditor and others required to meet the objectives of audit engagements and the application of the International Standards on Auditing (ISAs)
  • Explain how consideration of subsequent events and the going concern principle can inform the conclusions from audit work and are reflected in different types of auditor’s report, written representations and the final review and report.

ACCA F8 Audit And Assurance Best Books

ACCA F8 Audit And Assurance Best Books : DETAILED SYLLABUS

A. Audit framework and regulation

1. The concept of audit and other assurance engagements

2. External audits

3. Corporate governance

4. Professional ethics and ACCA’s Code of Ethics and Conduct

5. Internal audit and governance and the differences between external audit and internal audit

6. The scope of the internal audit function, outsourcing and internal audit assignments

B. Planning and risk assessment

1. Obtaining, accepting and continuing audit engagements

2. Objective and general principles

3. Assessing audit risks

4. Understanding the entity and its environment

5. Fraud, laws and regulations

6. Audit planning and documentation

C. Internal control

1. Internal control systems

2. The use and evaluation of internal control systems by auditors

3. Tests of control

4. Communication on internal control

D. Audit evidence

1. Financial statement assertions and audit evidence

2. Audit procedures

 3. Audit sampling and other means of testing

4. The audit of specific items

5. Computer-assisted audit techniques

6. The work of others

7 Not-for-profit organisations

E. Review and reporting

1. Subsequent events

2. Going concern

3. Written representations

4. Audit finalisation and the final review

5. The Independent Auditor’s Report

ACCA F8 Audit And Assurance Best Books

ACCA F8 Audit And Assurance Best Books : The syllabus is assessed by a three-hour examination available in both computer-based and paper-based formats. *

*For paper-based exams there is an extra 15 minutes to reflect the manual effort required.

Section A of the exam comprises three 10 mark case-based questions. Each case has five objective test questions worth 2 marks each. Section B of the exam comprises one 30 mark question and two 20 mark questions.

Section B of the exam will predominantly examine one or more aspects of audit and assurance from planning and risk assessment, internal control or audit evidence, although topics from other syllabus areas may also be included

ACCA F8 Audit And Assurance Best Books

ACCA F8 Audit And Assurance Best Books : The F8 examination has undergone significant changes, with a new format for the examination applicable from the December 2014 exam session. Although the knowledge that you need to pass F8 remains the same, the way it is being examined is changing.

ACCA F8 Audit And Assurance Best Books

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