ACCA Qualification F8 Audit and Assurance / Аудит: Курсы

Detailed syllabus
A Audit framework and regulation

1. The concept of audit and other assurance engagements
2. External audits
3. Corporate governance
4. Professional ethics and ACCA’s Code of Ethics and Conduct
5. Internal audit and governance and the differences between external audit and internal audit
6. The scope of the internal audit function, outsourcing and internal audit assignments

B Planning and risk assessment

1. Obtaining and accepting audit engagements
2. Objective and general principles
3. Assessing audit risks
4. Understanding the entity and its environment
5. Fraud, laws and regulations
6. Audit planning and documentation

C Internal control

1. Internal control systems
2. The use and evaluation of internal control systems by auditors
3. Tests of control
4. Communication on internal control

D Audit evidence

1. Financial statement assertions and audit evidence
2. Audit procedures
3.  Audit sampling and other means of testing
4. The audit of specific items
5. Computer-assisted audit techniques
6. The work of others
7. Not-for-profit organisations

E. Review and reporting

1. Subsequent events
2. Going concern
3. Written representations
4. Audit finalisation and the final review
5. Audit reports

Approach to examining the syllabus

• The syllabus is assessed by a three-hour paperbased examination, All questions are compulsory.
• Section A of the exam comprises 8 two mark questions and four one mark multiple choice questions giving a total of 20 marks for that section.
• Section B of the exam comprises four 10 mark questions and two longer 20 mark questions.
• The 20 mark questions will predominantly examine one or more aspects of audit and assurance from planning and risk assessment, internal control or audit evidence, although topics from other syllabus areas may also be included.