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    BPP ACCA Exam Tips for December 2011 Exams (F8)



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    BPP ACCA Exam Tips for December 2011 Exams (F8)

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

    F8 Audit and Assurance(INT)

    Q1 (30 marks)
    This question will be based on a scenario and incorporate between 3 and 5 distinct requirements.
    The areas most likely to be tested in this question include audit planning and the identification and explanation of audit risk, audit procedures (substantive tests and/ or tests of control) and internal control.

    Q2 (10 marks)
    This will be a factual or knowledge based question. It is likely to cover several areas of the syllabus with 2 or 3 separate requirements worth between 2 and 5 marks each.
    Topics for Question 2 can be drawn from all areas of the F8 syllabus and questions could include the responsibilities of directors and auditors as well as other definitions such as audit risk, audit assertions, audit regulation and corporate governance.

    Q3, Q4 & Q5 (20 marks each)
    These questions will be scenario based but will also include some knowledge based requirements.
    Areas which are likely to be covered in these questions include ethics, planning, the audit of specific transactions or account balances (including estimates), subsequent events, management representations, going concern, audit reports, internal control and corporate governance.
    Note that the scenario may be set in the context of a profit making or non-profit making organisation.
    Source: BPP ACCA Exam Tips for December Exams (F8) Book

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