acca f8 revision notes

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F8 Revision Notes 2014

REVISION NOTES

ACCA PAPER F8

AUDIT AND ASSURANCE

FOR EXAMS IN 2014

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TABLE OF CONTENTS

CHAPTER PAGE

NO.

CHAPTER 1: AUDIT AND OTHER ASSURANCE ENGAGEMENTS 4

CHAPTER 2: STATUTORY AUDIT AND REGULATION 6

CHAPTER 3: CORPORATE GOVERNANCE 7

CHAPTER 4: PROFESSION ETHICS 9

CHAPTER 5: INTERNAL AUDIT 11

CHAPTER 6: RISK ASSESSMENT 13

CHAPTER 7: AUDIT PLANNING AND DOCUMENTATION 15

CHAPTER 8: INTRODUTION TO AUDIT EVIDENCE 16

CHAPTER 9: INTERNAL CONTROL 18

CHAPTER 10: TESTS OF CONTROLS 20

CHAPTER 11: AUDIT PROCEDURES AND SAMPLING 23

CHAPTER 12: NON- CURRENT ASSETS 26

CHAPTER 13: INVENTORY 27

CHAPTER 14: RECEIVABLES 28

CHAPTER 15: CASH AND BANK 29

CHAPTER 16: LIABILITIES,CAPITAL AND DIRECTORS EMOLUMENTS 30

CHAPTER 17: NOT FOR PROFIT ORGANISATION 32

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CHAPTER PAGE

NO.

CHAPTER 18: AUDIT REVIEW AND FINALISATION 33

CHAPTER 19: REPORTS 35

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F8

CHAPTER 1

5


6


CHAPTER 2

7


CHAPTER 3

8


9


CHAPTER 4

10


11


CHAPTER 5

12


13


CHAPTER 6

14


15


CHAPTER 7

16


CHAPTER 8

17


18


CHAPTER 9

19


20


CHAPTER 10

21


22


23


CHAPTER 11

24


25


26


CHAPTER 12

27


CHAPTER 13

28


CHAPTER 14

29


CHAPTER 15

30


CHAPTER 16

31


32


CHAPTER 17

33


CHAPTER 18

34


35


CHAPTER 19

36


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acca f8 revision notes

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