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    F8 Summary Topic

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    Choi Hong
    The document discusses the ACCA F8 - Audit and Assurance exam, which focuses 20% of its knowledge on corporate governance, internal audit, ethics codes, and audit regulations. The remaining 80% of exam knowledge covers external audit, assurance engagements, audit frameworks and regulations, engagement letters, audit planning and documentation, audit risks, quality control, non-profit organizations, analytical procedures, tests of controls, subsequent events, audit sampling, and experts. Key audit phases discussed are audit acceptance, planning, procedures and evidence, and reporting. Specific audit areas covered include cash and bank, receivables and revenue, inventory, non-current assets, payables and accruals, accounting estimates, provisions and contingencies,

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    F8 Summary Topic

    Uploaded by

    Choi Hong
    16 views1 page
    The document discusses the ACCA F8 - Audit and Assurance exam, which focuses 20% of its knowledge on corporate governance, internal audit, ethics codes, and audit regulations. The remaining 80% of exam knowledge covers external audit, assurance engagements, audit frameworks and regulations, engagement letters, audit planning and documentation, audit risks, quality control, non-profit organizations, analytical procedures, tests of controls, subsequent events, audit sampling, and experts. Key audit phases discussed are audit acceptance, planning, procedures and evidence, and reporting. Specific audit areas covered include cash and bank, receivables and revenue, inventory, non-current assets, payables and accruals, accounting estimates, provisions and contingencies,

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    80-20 rules

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    F8 Summary topic

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    The document discusses the ACCA F8 - Audit and Assurance exam, which focuses 20% of its knowledge on corporate governance, internal audit, ethics codes, and audit regulations. The remaining 80% of exam knowledge covers external audit, assurance engagements, audit frameworks and regulations, engagement letters, audit planning and documentation, audit risks, quality control, non-profit organizations, analytical procedures, tests of controls, subsequent events, audit sampling, and experts. Key audit phases discussed are audit acceptance, planning, procedures and evidence, and reporting. Specific audit areas covered include cash and bank, receivables and revenue, inventory, non-current assets, payables and accruals, accounting estimates, provisions and contingencies,

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    16 views1 page

    F8 Summary Topic

    Uploaded by

    Choi Hong
    The document discusses the ACCA F8 - Audit and Assurance exam, which focuses 20% of its knowledge on corporate governance, internal audit, ethics codes, and audit regulations. The remaining 80% of exam knowledge covers external audit, assurance engagements, audit frameworks and regulations, engagement letters, audit planning and documentation, audit risks, quality control, non-profit organizations, analytical procedures, tests of controls, subsequent events, audit sampling, and experts. Key audit phases discussed are audit acceptance, planning, procedures and evidence, and reporting. Specific audit areas covered include cash and bank, receivables and revenue, inventory, non-current assets, payables and accruals, accounting estimates, provisions and contingencies,

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    ACCA F8 - AUDIT AND ASSURANCE

    20% trọng tâm kiến thức 80% kiến thức còn lại

    Corporate
    Governance
    External audit
    Internal audit

    Ethics code
    Assurance
    engagements

    Audit regulations
    Engagement Framework
    and Audit review &
    letters
    finalization
    Fraud, laws and regulation
    regulations

    Phase 1.
    Engagement Audit Phase 4.
    Acceptance reporting Report
    Audit
    acceptance

    Inventory
    Materiality & Audit planning & Cash & Bank
    Mistatements documentation Provision &
    Contingencies
    Audit risk
    Going concern Receivable and
    Revenue Accounting
    estimates
    Outsourcing Phase 3. Audit
    Phase 2. procedures &
    Planning Written
    Quality control Evidence representations
    Internal controls Non-current
    assets
    NFP organisations Director's
    emoluments
    Analytical Subsequent
    procedures Test of controls events
    Interim audit Audit
    sampling Experts
    Payable &
    Accruals

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