acca f8 tiếng anh thương mại

[...]... question worth 10 marks and split into parts This question can test topics from across the F8 syllabus Other key areas are: • • Risk identification in systems and reporting weaknesses to management • Introduction Audit planning • x Application of professional ethics Engagement risk Analysis of past papers – F8 Audit and Assurance The table below provides details of when each element of the syllabus... stakeholders who are interested in the financial statements of the company It is important to understand what other assurance services exist in addition to the external audit The key assurance services which the F8 syllabus concentrates on are the external audit (statutory and non-statutory), review engagements and internal audit assignments The effect of audits and reviews is that the stakeholders of an entity... objectives of the statutory audit and the regulatory environment within which it takes place The regulatory framework for auditors discussed in this chapter and the regulation of auditors by bodies such as the ACCA are very important This chapter considers in detail the regulatory aspects of the appointment, removal and resignation of auditors It ends with an examination of International Standards on Auditing... given to small companies Many EC countries have a small company exemption from audit that is based on the turnover and total assets at the year-end Note that unless otherwise stated, companies in the F8 paper will require an audit In most countries, the majority of companies are very small, employing few staff (if any) and are often owner-managed This is very different from a large business where the... before the end of his term of office The appropriate audit authority is: Secretary of State or delegated body (such as the UK Professional Oversight Board) if a major audit Recognised Supervisory Body (eg ACCA) for other audits Notice must inform the appropriate audit authority that the auditor has ceased to hold office and be accompanied by a statement of circumstances or no circumstances 3 Regulation... general points 3.1.1 United Kingdom In the UK there are a number of different accountancy, or accountancy-related, institutes and associations, such as the Association of Chartered Certified Accountants (ACCA) , the Institute of Chartered Accountants in England and Wales (ICAEW) and the Institute of Chartered Accountants of Scotland (ICAS) All these bodies vary from each other but they are all characterised . syllabus, Study Guide and other useful resources for F8 on the ACCA website: www.accaglobal.com/students/study_exams/qualifications /acca_ choose /acca/ fundamental/aa/ At the time of publication the. a new examiner for F8 from June 2010, Pami Bahl, who will be issuing her examiner's approach article to F8 later in 2009. You should look out for this article on the ACCA s website as it. the BPP ACCA- approved Study Text can help you pass your exams – AND help you with your Practical Experience Requirement! NEW FEATURE – the PER alert! Before you can qualify as an ACCA member,