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    Kaplan ACCA Key Examinable Areas for December 2011 - F8

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    minhlong
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    Kaplan ACCA Key Examinable Areas for December 2011 - F8

    Bài gửi by minhlong on Thu Dec 22, 2011 1:52 am

    ACCA F8 Key Examinable Areas for December 2011


    Audit risk including analytical procedures
    Assurance engagements
    Ethics including fundamental principles/confidentiality
    Systems: payroll, inventory
    Evidence: payroll, inventory, share capital, reserves, opening balances
    Specific standards/topics:
     ISA 530 (sampling)
     ISA 220 (review of working papers)
     Audit committees
     Not for profit organisations
     ISA 520 (analytical procedures)
     Audit regulation – International standards on Auditing

    Completion (ISA 560 – subsequent events)
    Auditor’s reports
    Please be aware that the current examiner has suggested that the questions will not be restricted totopic areas, i.e. question 1 won’t just be about systems and controls. This is a significant difference from the previous examiner.
    Also be aware that recent diets for F8 have ranged from those requiring knowledge of the content ofa broad range of standards (some quite peripheral to the syllabus) and those requiring grounding inthe core auditing concepts/techniques. Therefore, students should be prepared for either possibilities in the December 2011 paper, or a combination of the two


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