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LSBF tips for the ACCA June 2016 exams
F8
* Ethical threats and safeguards.
* Audit risk and response.
* Internal controls.
* Deficiencies/procedures/tests over sales.
* Substantive testing trade payables and receivables, and bank.
* Audit report scenarios.
* Internal audit – VFM audits.
* Reliance on internal auditor by external auditor.
* ISA 720 other information.
* Positive/negative assurance.
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