ACCA Paper F8 Auditiing and Assurance F8AA(Int)SOverview d08

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(1)

AUDIT AND ASSURANCE (F8) – STUDY OVERVIEW

1 Stage of study System Study

Sessions Syllabus coverage

INTRODUCTORY

(Note: All topics to be covered before taking

Monitoring Test 1)

1

Audit and other assurance engagements Regulatory environment – statutory audit Regulatory environment – corporate governance

Professional codes of ethics and conduct Auditor appointment

Audit planning

Business risk and internal control

Understanding the entity, audit risk and engagement risk

Internal controls and assessing control effectiveness (incl CIS) plus Appendix 1 (Documentation techniques) Appendix 2 (Transaction cycles) & Appendix 5 (Data sources and records)

Audit evidence – ISA 500

Trade receivables and Trade payables Auditor’s reports

Internal audit

MONITORING TEST 1 (1½ hours)

INTERMEDIATE 1

6 10 11 14 16 – 21

Documentation Materiality

Fraud & Error, Laws & Regulations Service organisations

General techniques of audit testing 22 – 26

Appx 3 28 – 31

33 34

Auditing balances plus Appendix 3 (Audit programmes)

Finalisation, going concern and audit reports Internal audit

Considering the work of internal audit

(2)

AUDIT AND ASSURANCE (F8) – STUDY OVERVIEW

2

Stage of study System Study

Sessions Syllabus coverage

INTERMEDIATE 2

27 32 Small businesses Review assignments

Revision of previous studies in preparation for the Revision Phase and student accountant articles by the examiner as noted below.

REVISION

Qs will be set on all topics likely to be examined. Any topics which have featured recently in student accountant will be covered.

MOCK EXAM(s)

(3 hours)

Examiner’s Report

Ensure you read the June 2008 Examiner’s Report before commencing the revision course.

Relevant

Student Accountant

articles (as at 01 August 2008)

¾

Auditing fundamentals – April 2008

¾

Examiner’s approach to Paper F8 – February 2007

¾

Audit and review examination technique – November 2006

¾

Auditing manual and computerised systems – May 2006

¾

Examiner’s approach to Paper 2.6 – January 2005 (relates to old syllabus but contains useful tips)

¾

The regulatory environment – January 2005 (relates to old syllabus but contains useful tips)

All of these articles are CRITICAL reading as they are by the examiner, Alan Lewin, explaining his approach to the examination and what he expects from students. Ignore at your peril!!! www.accaglobal.com/students

¾

Audit working papers – February 2007

¾

Examining evidence – December 2006

¾

Audit risk in a brave new world – September 2004

¾

Confirmations as audit evidence – October 2003

¾

Electronic technology and the auditor – June 2003

¾

Service organisations – March 2003

¾

Internal audit and review reports – January 2003

¾

Divide opinion – November 2003

¾

Corporate governance in the 21st century – September 2002

¾

The independence of accountants – June 2002

¾

The role of internal audit in risk management – March 2002

¾

Directional testing – May 2001

¾

Cash audits – November 2000

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