• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>

Types of assurance engagements

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Types of assurance engagements

  • This topic has 4 replies, 3 voices, and was last updated 10 years ago by nzeadall.
Viewing 5 posts - 1 through 5 (of 5 total)
  • Author
    Posts
  • October 3, 2015 at 9:02 am #274793
    nzeadall
    Participant
    • Topics: 15
    • Replies: 29
    • ☆

    Dear sir, I’m having a confusion on the types of assurance engagements in F8. Some books read forms of engagements which refer to Reasonable & Limited assurance and others which refer to types of engagements which refer to Attestation & Direct engagement. While I fully understand the difference between Reasonable & Limited assurance and also the difference between Attestation & Direct engagement, but I cannot figure out whether a direct engagement fall under the category of REVIEW engagement (providing Limited assurance) or AUDIT engagement (providing Reasonable assurance). Thank you for clarifying.

    October 3, 2015 at 7:38 pm #274837
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10606
    • ☆☆☆☆☆

    Attestation & Direct is unusual terminology in my opinion. Look at this article. It’s for P7 but explains the types of engagements. Don’t spend long on it as this is unlikely to be worth a lot of marks at F8. It is more of a P7 topic. I think you really only need to know the difference between limited assurance (negative) and reasonable assurance (positive).

    https://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/continue-to-be-rest-assured.html

    October 4, 2015 at 9:02 pm #274960
    tinaboy
    Member
    • Topics: 27
    • Replies: 126
    • ☆☆

    That’s BPP .the text is over the top sometimes

    October 11, 2015 at 10:12 am #275854
    nzeadall
    Participant
    • Topics: 15
    • Replies: 29
    • ☆

    Thank you sir. That really helps a lot

    October 11, 2015 at 10:14 am #275855
    nzeadall
    Participant
    • Topics: 15
    • Replies: 29
    • ☆

    Yes Tinaboy you are right. :), I think we need to always cross -check with the study guide.
    Also thanks a lot to Open Tuition.

  • Author
    Posts
Viewing 5 posts - 1 through 5 (of 5 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Teti on Groups – Other points – ACCA SBR
  • respectngwenya@yahoo.com on CIMA BA2 Cost Classification and Behaviour
  • Aadhi69 on Basic group structures – Basic consolidation example – ACCA (SBR) lectures
  • Aadhi69 on Basic group structures – Introduction – ACCA Strategic Business Reporting (SBR) lectures
  • mrjonbain on MA Chapter 5 Questions Ordering and Accounting for Inventory

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in