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F8 ACCA Exam Tips June 2016 by LSBF
Section A
12 MCQs from across whole syllabus.
Section B
Substantive procedures
– Purchases.
– Trade payables.
– Provisions.
– Bank and cash.
Internal controls
– Purchases (control deficiencies, recommendations, tests of control).
Audit risk and response
– Written scenario plus ratios/analytical procedures.
Ethics
– Threats to objectivity.
– Confidentiality.
Audit reports
– Scenarios to test the various report modifications.
Internal audit
– Reliance by external audit.
– Roles.
Other
– CAATs.
– ISA 240 Fraud.
– ISA 250 Laws and Regulations.
– Positive and Negative Assurance.

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