NEW! ACCA F8 Lectures

To fully benefit from these lectures please download ACCA F8  notes

NEW! ACCA F8 lectures

Introduction to ACCA Paper F8

Chapter 1

What is Assurance? [15m35]

Chapter 2

Corporate Governance [28m55]

Chapter 3

Auditors’ Rights, Appointment, Removal, Resignation and Regulation [12m41]

Chapter 4

Professional Ethics [34m54]

Chapter 5

The Audit Report [33m15]

Chapter 6

Types of Audit Report: Modified/Unmodified [24m41]

Chapter 7

The Stages of an Audit – Appointment [20m02]

Chapter 8

The Stages of an Audit – After Appointment [28m41]

Chapter 9

Risk [22m48]

Chapter 10

The Audit Process and Audit Evidence [47m54]

11 Sampling [22m29]

12 Internal Control [43m44]

13 Some Accounting Systems [41m27]

14 Computer Systems [30m16]

15 Computer Assisted Audit Techniques [10m42]

16 The Final Audit – the Assertions Revisited [7m12]

17 The Audit of Receivables [19m59]

18 The Audit of Payables [6m33]

19 The Audit of Accruals and Prepayments [5m41]

20 The Audit of Inventory [24m15]

21 The Audit of Cash [3m39]

22 The Audit of Non-Current Assets [8m59]

23 Internal Audit and Other Third Parties [12m17]

24 Audit Documentation [16m22]

25 Fraud and Error [7m35]

26 Events Occurring After the Reporting Period [7m59]

27 Contingent Assets and Liabilities [8m27]

28 Written Representations [8m00]

29 The Audit Report – Revisited [5m22]

See also: F8 Revision lectures

Additional resource – F8 lectures  recorded live

To fully benefit from ACCA F8  lectures you should download free F8 lecture notes:

Watch Introduction to ACCA Paper F8

Corporate Governance and OECD Principles of Corporate Governance

The UK Corporate Governance Code

Audit committee, Internal audit, Stages of audit

Professional ethics and ACCA’s code

Threats to objectivity, integrity and independence

ISA 300 Audit planning

Risk assessment, audit risk model

Analytical procedures

Materiality, performance materiality

The use of assertions, ISA 315

Sources of evidence

Tests of control, Control activities

Sampling, Types of Sampling

Monetary unit sampling, Sampling Risk – test of control

Computer Systems

Real-time systems, Computer assisted audit techniques (CAAT)

Stages of an audit, Inventory counts

Cut-off purchases, Cut-off sales

Receivables circularisations, Receivables

Audit Report, Basic Unqualified Report, True fair and reasonable assurance

Auditors’ Reports, Emphasis of matter

Going concern, Qualification matrix