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    ACCA F8 - Audit & Assurance 2022-2023

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    Audit & Assurance F8 2022-2023

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    ACCA F8 - Audit & Assurance 2022-2023

    Uploaded by

    a9safi2
    27 views4 pages
    Audit & Assurance F8 2022-2023

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    Audit & Assurance F8 2022-2023

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    27 views4 pages

    ACCA F8 - Audit & Assurance 2022-2023

    Uploaded by

    a9safi2
    Audit & Assurance F8 2022-2023

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 4

    Audit and Assurance

    3. The structure of ACCA qualification

    Audit and
    Assurance (AA)

    Syllabus and study guide

    September 20 to June 202


    Audit and Assurance

    6. Relational diagram linking Audit and Assurance (AA)


    with other exams

    This diagram shows links between this exam and other exams preceding or following it.
    Some exams are directly underpinned by other exams such as Advanced Audit and Assurance
    by Audit and Assurance. This diagram indicates where students are expected to have
    underpinning knowledge and where it would be useful to review previous learning before
    undertaking study.

    7. Approach to examining the syllabus

    The syllabus is assessed by a three-hour computer based examination. All questions are
    compulsory. The exam will contain both computational and discursive elements. Some
    questions will adopt a scenario/case study approach. Prior to the start of the exam candidates
    are given an extra 10 minutes to read the exam instructions.

    Section A

    Section A of the exam comprises three 10 mark case-based questions. Each case has five
    objective test questions worth 2 marks each.

    Section B

    Section B of the exam comprises one 30 mark question and two 20 mark questions.

    Section B of the exam will predominantly examine one or more aspects of audit and assurance
    from planning and risk assessment, internal control or audit evidence, although topics from
    other syllabus areas may also be included.

    Total 100 marks


    Audit and Assurance

    10. The syllabus

    Download ACCA F8 2022 - 2033 syllabus here:


    _____________________________________________________________________________________
    A - Audit framework and regulation:
    1. The concept of audit and other assurance engagements - Video
    2. External audits – Video
    3. Corporate governance – Video

    4. Professional ethics and ACCA’s Code of Ethics and Conduct – Video 1


    4. Professional ethics and ACCA’s Code of Ethics and Conduct – Video 2

    B - Planning and risk assessment:


    1. Obtaining, accepting and continuing audit engagements – Video 1
    1. Obtaining, accepting and continuing audit engagements – Video 2
    1. Obtaining, accepting and continuing audit engagements – Video 3

    2. Objective and general principles – Video

    3. Assessing audit risks – Video

    4. Understanding the entity and its environment and the applicable financial
    reporting framework – Video

    5. Fraud, laws and regulations 6. Audit planning and documentation – Video 1


    5. Fraud, laws and regulations 6. Audit planning and documentation – Video 2
    5. Fraud, laws and regulations 6. Audit planning and documentation – Video 3
    5. Fraud, laws and regulations 6. Audit planning and documentation – Video 4

    C - Internal control:
    1. Systems of internal control – Video
    2. The use and evaluation of systems of internal control by auditors – Video
    3. Tests of controls – Video
    4. Communication on internal control – Video
    5. Internal audit and governance and the differences between external audit
    and internal audit – Video
    6. The scope of the internal audit function, outsourcing and internal audit
    assignments – Video
    Audit and Assurance

    D - Audit evidence:
    1. Assertions and audit evidence – Video 1
    1. Assertions and audit evidence – Video 2

    2. Audit procedures – Video 1


    2. Audit procedures – Video 2

    3. Audit sampling and other means of testing – Video

    4. The audit of specific items – Video 1


    4. The audit of specific items – Video 2
    4. The audit of specific items – Video 3

    5. Automated tools and techniques – Video


    6. The work of others – Video
    7 Not-for-profit organizations – Video

    E - Review and reporting:


    1. Subsequent events – Video
    2. Going concern – Video
    3. Written representations – Video
    4. Audit finalization and the final review – Video
    5. The Independent Auditor’s Report – Video

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