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F8 Introduction and exam format
Appointment resignation and removal
Professional ethics and the ACCA’s code
Threats to objectivity, integrity and independence 1
Threats to objectivity, integrity and independence 2
Stages of an audit and audit planning
Gaining an understanding of the entry
Audit evidence and documentation
Recording and assessing the accounting system
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: non-current assets
Year end audit: payables and accruals
Computer assisted audit techniques
Modified audit reports: emphasis of matter
Modified audit reports: qualified opinions
Events after the reporting period
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