ACCAF8双语教材.doc

ACCA F8 双语教材
Course Notes ACCA Paper F8 Audit and Assurance
From June 2016
Tutor details
J A N U A R Y 2 0 1 6 R 19 20 21 22 24 25 26 27 ——————————————————————————————————————————————————
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27 28 30 34 35 37 37 38 40 49 50 51 53
5: Review and reporting
1 Subsequent events
2 Going concern
3 Written representations
4 Audit finalisation and the final review
5 Audit reports
6 Application to scenarios
7 Reports to Management
Solutions to Class lecture examples
Chapter 5
55 55 57 59 60 60 66 68 69 69

1 Accounting standards
The accounting knowledge that is assumed for Paper F8 is the same
as that examined in Paper F3.
Therefore, candidates studying for Paper F8 should refer to the
Accounting Standards listed under
Paper F3.
2 Overview of the syllabus
The syllabus headings are the same as the titles of each chapter in
these course notes:
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(1)
(2)
(3)
(4)
(5) Audit framework and regulation Planning and risk assessment Internal control Audit evidence Review and reporting
3 Approach to examining the syllabus
As with all other ACCA exams, F8 is a three-hour exam with an additional 15 minutes’ reading and
planning time.
The Examiner for F8 is Pami Bahl.
All the questions in the F8 exam are compulsory. Section A consists of 12 objective test questions. Section B consists of six longer questions. The bulk of these questions will be discursive but some questions involving the calculation and interpretation of some basic ratios will be set from time to time.
Section
Section A
Section B Topic Four 1 mark objective test questions covering any area in the syllabus. Eight 2 mark objective test questions covering any area in the syllabus Four 10 mark questions on any area of the syllabus.
Two 20 mark questions covering potentially any area of the syllabus, ——————————————————————————————————————————————————
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but with
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