Paper F8 (PQ Magazine)
Payables – validation of period end balances and cut-off.
Acceptance of appointment – ethical and practical issues.
System evaluation and management letter extracts.
Audit of estimates including provisions and contingencies.
Understanding unmodified audit reports and modified opinions.
Closing review, subsequent events and threats to going concern status.
Payroll audit procedures.
Not for profit organisations.
Internal control weakness.
IAS 570 going concern.
Analytical review as a planning tool.
Threats to an auditors independence.
Inventories or non-current assets.
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Tips for ACCA Paper F8 Exam December 2009 (OpenTuition)
30 Mark question:
Analytical review
10 Mark question:
Computer assisted auditing techniques
20 Mark questions:
Audit of non-current assets
Not for profit organizations
Engagement and audit planning
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Paper F8 (BPP)
Not for profit organisations
CAAT
Corporate Governance
Test of Controls
Substantive Testing
Audit Reports
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Source:-
PQ Magazine
OpenTuition
BPP
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ACCA Exam Tips December 2009 (F8)
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