Trang Chính
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
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
