Thông tin tài liệu
AUDIT AND ASSURANCE (F8) – STUDY OVERVIEW Stage of study INTRODUCTORY (Note: All topics to be covered before taking Monitoring Test 1) Study System Sessions Syllabus coverage Audit and other assurance engagements Regulatory environment – statutory audit Regulatory environment – corporate governance Professional codes of ethics and conduct Auditor appointment Audit planning Business risk and internal control Understanding the entity, audit risk and engagement risk 12 – 13 Appx 1, &5 Internal controls and assessing control effectiveness (incl CIS) plus Appendix (Documentation techniques) Appendix (Transaction cycles) & Appendix (Data sources and records) 15 24 & 26 Audit evidence – ISA 500 Trade receivables and Trade payables 30 Auditor’s reports 33 Internal audit MONITORING TEST (1½ hours) INTERMEDIATE Documentation 10 Materiality 11 Fraud & Error, Laws & Regulations 14 Service organisations 16 – 21 General techniques of audit testing 22 – 26 Appx Auditing balances plus Appendix (Audit programmes) 28 – 31 Finalisation, going concern and audit reports 33 Internal audit 34 Considering the work of internal audit MONITORING TEST (1½ hours) AUDIT AND ASSURANCE (F8) – STUDY OVERVIEW Stage of study INTERMEDIATE Study System Sessions Syllabus coverage 27 Small businesses 32 Review assignments Revision of previous studies in preparation for the Revision Phase and student accountant articles by the examiner as noted below REVISION Qs will be set on all topics likely to be examined Any topics which have featured recently in student accountant will be covered MOCK EXAM(s) (3 hours) Examiner’s Report Ensure you read the June 2008 Examiner’s Report before commencing the revision course Relevant Student Accountant articles (as at 01 August 2008) ¾ ¾ ¾ ¾ ¾ ¾ Auditing fundamentals – April 2008 Examiner’s approach to Paper F8 – February 2007 Audit and review examination technique – November 2006 Auditing manual and computerised systems – May 2006 Examiner’s approach to Paper 2.6 – January 2005 (relates to old syllabus but contains useful tips) The regulatory environment – January 2005 (relates to old syllabus but contains useful tips) All of these articles are CRITICAL reading as they are by the examiner, Alan Lewin, explaining his approach to the examination and what he expects from students Ignore at your peril!!! www.accaglobal.com/students ¾ ¾ ¾ ¾ ¾ ¾ ¾ ¾ ¾ ¾ ¾ ¾ ¾ ¾ ¾ ¾ Audit working papers – February 2007 Examining evidence – December 2006 Audit risk in a brave new world – September 2004 Confirmations as audit evidence – October 2003 Electronic technology and the auditor – June 2003 Service organisations – March 2003 Internal audit and review reports – January 2003 Divide opinion – November 2003 Corporate governance in the 21st century – September 2002 The independence of accountants – June 2002 The role of internal audit in risk management – March 2002 Directional testing – May 2001 Cash audits – November 2000 Outsourcing internal audit – October 2000 Analytical procedures – January 2000 Audit sampling – May 1999 ... ASSURANCE (F8) – STUDY OVERVIEW Stage of study INTERMEDIATE Study System Sessions Syllabus coverage 27 Small businesses 32 Review assignments Revision of previous studies in preparation for the... Report before commencing the revision course Relevant Student Accountant articles (as at 01 August 2008) ¾ ¾ ¾ ¾ ¾ ¾ Auditing fundamentals – April 2008 Examiner’s approach to Paper F8 – February... February 2007 Audit and review examination technique – November 2006 Auditing manual and computerised systems – May 2006 Examiner’s approach to Paper 2.6 – January 2005 (relates to old syllabus but
Ngày đăng: 25/08/2018, 09:56
Xem thêm:
