[PDF] Top 20 ACCA Paper F8 Auditiing and Assurance F8AA(IntRQB As d08

... such as reorganisation costs and profits or losses on disposal of property, plant and equipment to be included in arriving at a measure of profit from ordinary activities for the period (also IAS 8 ... Lihat dokumen lengkap

... permitted. ACCA operates a six month rule in its examinations based on issue date, whereby accounting standards will not be examined until six months have passed from their date of ... Lihat dokumen lengkap

... develops and licences specialist computer software and ...hardware and investments, and there have been additions to these during the ...advertise and to cut ...audit and are ... Lihat dokumen lengkap

... „ The internal auditors can recommend to the board those areas in which structural changes need to be made in order to comply with codes of corporate governance, such as those issued by the OECD and the ... Lihat dokumen lengkap

... planned and performed our audit so as to obtain as much information and explanation as possible given the time available for the ...statements and no liability for errors can be ... Lihat dokumen lengkap

... „ Before the start of any audit fieldwork (eg the interim audit) the audit committee should ensure that appropriate plans are in place for the audit, eg the overall strategy, risk assessment, materiality, resources ... Lihat dokumen lengkap

... 1 You are an audit partner in Future & Co, a firm of certified accountants. You have recently been approached by the directors of Clover, a multi-national listed company, who wish to appoint your firm as ... Lihat dokumen lengkap

... similarities and differences between the responsibilities of internal and external ...internal and external auditors have responsibilities relating to the prevention, detection and reporting ... Lihat dokumen lengkap

... Corsco is a large telecommunications company that is listed on a stock exchange. It is highly geared because, like many such companies, it borrowed a large sum to pay for a licence to operate a mobile phone network with ... Lihat dokumen lengkap

... This is not an item of evidence to be thrown into your answers for good measure, eg “obtain management representations”. You should appreciate that whilst there are a number of specific representations that are always ... Lihat dokumen lengkap

... 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 [r] ... Lihat dokumen lengkap

... permitted. ACCA operates a six month rule in its examinations based on issue date, whereby accounting standards will not be examined until six months have passed from their date of ... Lihat dokumen lengkap

... An acceptable procedure would be to apply alternative procedures to all balances, eg establish existence, makeup of balance, after date cash received PROVIDED a strong systems approach (manual or CAATs) had been applied ... Lihat dokumen lengkap

... plan and perform their work with an attitude of professional ...“Fraud and Error” states that the audit is designed to detect material errors, which may be due to fraud or error, but this does not mean that ... Lihat dokumen lengkap

... Framework and IAS 37 “Provisions, Contingent Liabilities and Contingent ...defined as “an obligation of an entity to transfer economic benefits as a result of past transactions or ...produce ... Lihat dokumen lengkap

... In January 2008, the company received a government cash grant of $1.6 million in respect of assistance with the acquisition of tangible non-current assets which have estimated useful economic lives of between five ... Lihat dokumen lengkap

... regarded as a financing transaction in that the company has not transferred the risks and rewards of ownership of the ...position as inventory and the loan (the proceeds) will appear as ... Lihat dokumen lengkap

... entity, and the possible need to report externally to third parties, either in the public interest, for national security reasons, or for regulatory ...reporting and many countries have legislation relating ... Lihat dokumen lengkap

... statement, as far as considering the possibility of window-dressing or fraudulent activity given the directors’ initial ...such as “sales have increased” which was really self-evident from the ... Lihat dokumen lengkap

... The process of audit report production is not part of the work of determining whether or not an entity is a going concern. In other words, report production itself does not provide audit evidence on the going concern ... Lihat dokumen lengkap