F8 Lectures

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F8 Introduction and exam format

Assurance Engagements

Corporate governance

Internal audit

Assurance

Overview of an audit

Auditors’ rights and duties

Appointment resignation and removal

Regulation of auditors

Professional ethics and the ACCA’s code

Threats to objectivity, integrity and independence 1

Threats to objectivity, integrity and independence 2

Acceptance procedures

Engagement letters

Stages of an audit and audit planning

Risk

Analytical procedures

Materiality

Fraud

Gaining an understanding of the entry

The use of assertions

Audit evidence and documentation

Sampling

Controls

Recording and assessing the accounting system

Assessing internal controls

Typical internal control systems: purchases system

Typical internal control systems: sales system

Typical internal control systems: wages and capital expenditure system

Typical internal control systems: cash system and inventory system

Year end audit: receivables

Year end audit: non-current assets

Year end audit: inventory

Year end audit: payables and accruals

Year end audit: cash

Controls in computer systems

Computer assisted audit techniques

The audit report

Modified audit reports: emphasis of matter

Going concern

Modified audit reports: qualified opinions

Events after the reporting period

Contingent assets and liabilities

Management representations

How to write good answers in the F8 Exam