ACCA F8 Questions Analysis

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F8 exam analysis – By paper

Pilot paper Q1 (a) (b) Purchases/payables
Pilot paper Q1 (c) Computer controls
Pilot paper Q1 (d) CAAT
Pilot paper Q2 (a) Engagement letter
Pilot paper Q2 (b) Audit evidence
Pilot paper Q2 (c) Audit report
Pilot paper Q3 (a) Ethics
Pilot paper Q3 (b) Corporate governance
Pilot paper Q3 (c) Audit committee
Pilot paper Q4 (a) Wages
Pilot paper Q4 (b) Fraud
Pilot paper Q4 (c) Use of experts/reliance on internal audit
Pilot paper Q5 (a) (b) Events after the reporting date/subsequent events
Pilot paper Q5 (c) Audit report
December 2007 Q1 (a) Audit procedures – purchases
December 2007 Q1 (b) (c) (d) Inventory
December 2007 Q2 (a) Ethics
December 2007 Q2 (B) Going concern
December 2007 Q3 (a) Internal audit
December 2007 Q3 (b) Petty cash
December 2007 Q4 CAAT
December 2007 Q5 (a) (b) (c) Audit report
June 2008 Q1 (a) and (b) Internal controls – receivables and sales
June 2008 Q1 (b) Assertions
June 2008 Q1 (c) Receivables circularisation
June 2008 Q2 (a) and (c) Audit evidence
June 2008 Q2 (b) Management representation
June 2008 Q3 (a) and (b) Analytical procedures
June 2008 Q3 (c) Bank confirmation
June 2008 Q4 Internal audit
June 2008 Q5 (a) (b) (c) Going concern
June 2008 Q5 (d) Assurance
December 2008 Q1 (a) (b) Internal controls – wages
December 2008 Q1 (c) Analytical procedures
December 2008 Q1 (d) Audit evidence
December 2008 Q2 (a) Use of experts/reliance on internal audit
December 2008 Q2 (b) Auditors’ rights
December 2008 Q2 (c) Assertions
December 2008 Q3 (a) Ethics
December 2008 Q3 (b) Internal audit
December 2008 Q4 (a) Audit risk
December 2008 Q4 (b) Control environment
December 2008 Q5 Events after the reporting date/subsequent events
June 2009 Q1 (a) Audit strategy/plan/understanding entity
June 2009 Q1 (b) Cash sales
June 2009 Q1 (c) Analytical procedures
June 2009 Q1 (d) Receivables
June 2009 Q2 (a) Sampling
June 2009 Q2 (b) Assertions
June 2009 Q2 (c) Audit report
June 2009 Q3 (a) CAAT
June 2009 Q3 (b) Audit documentation
June 2009 Q4 (a) Internal audit
June 2009 Q4 (b) Audit committee
June 2009 Q5 (a) Inventory
June 2009 Q5 (b) Fraud
June 2009 Q5 (c) Ethics
December 2009 Q1 (a) Audit strategy/plan/understanding entity
December 2009 Q1 (b) (c) Substantive tests
December 2009 Q1 (d) Audit risk
December 2009 Q1 (e) Inventory
December 2009 Q2 (a) Audit evidence
December 2009 Q2 (b) Those charged with governance
December 2009 Q3 (a) Audit strategy/plan/understanding entity
December 2009 Q3 (b) (c) Control environment
December 2009 Q3 (d) Non-current assets
December 2009 Q4 (a) Interim/final audit
December 2009 Q4 (b) Internal audit
December 2009 Q4 (c) Cash flow
December 2009 Q4 (d) Assurance
December 2009 Q5 (a) Assertions
December 2009 Q5 (b) Audit risk
December 2009 Q5 (c) Contingencies
June 2010 Q1 (a) (b) Audit planning
June 2010 Q1 (c) (d) (i) Inventory
June 2010 Q1 (d) (ii) Contingencies
June 2010 Q2 (a) Assurance
June 2010 Q2 (b) Materiality
June 2010 Q3 Cash
June 2010 Q4 (a) (b) Ethics
June 2010 Q4 (c) New audit engagement
June 2010 Q5 (a) (b) (c) Going concern
June 2010 Q4 (d) Audit report
December 2010 Q1 (a) Internal control
December 2010 Q1 (b) (c) Purchases/payables
December 2010 Q1 (d) Internal audit
December 2010 Q2 (a) True and fair
December 2010 Q2 (b) ISAs
December 2010 Q2 (c) Audit documentation
December 2010 Q3 (a) Preconditions for an audit
December 2010 Q3 (b) Audit strategy/plan/understanding entity
December 2010 Q3 (c) Analytical procedures
December 2010 Q4 (a) (b) Value for money audits
December 2010 Q4 (c) Non-current assets
December 2010 Q5 (a) Accounting estimates
December 2010 Q5 (b) (c) Management representation

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