f8 exam analysis

8/12/2019 F8 Exam Analysis

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F8 exam analysis

By paper

Pilot paper Q1 (a) (b) Purchases/payables

Pilot paper Q1 (c) Computer controls

Pilot paper Q1 (d) CAAT

Pilot paper Q2 (a) Engagement letter

Pilot paper Q2 (b) Audit evidence

Pilot paper Q2 (c) Audit report

Pilot paper Q3 (a) Ethics

Pilot paper Q3 (b) Corporate governance

Pilot paper Q3 (c) Audit committee

Pilot paper Q4 (a) Wages

Pilot paper Q4 (b) Fraud

Pilot paper Q4 (c) Use of experts/reliance on internal audit

Pilot paper Q5 (a) (b) Events after the reporting date/subsequent events


December 2007 Q1 (a) Audit procedures - purchases

December 2007 Q1 (b) (c) (d) Inventory

December 2007 Q2 (a) Ethics

December 2007 Q2 (B) Going concern

December 2007 Q3 (a) Internal audit

December 2007 Q3 (b) Petty cash

December 2007 Q4 CAAT

December 2007 Q5 (a) (b) (c) Audit report

June 2008 Q1 (a) and (b) Internal controls receivables and sales

June 2008 Q1 (b) Assertions

June 2008 Q1 (c) Receivables circularisationJune 2008 Q2 (a) and (c) Audit evidence

June 2008 Q2 (b) Management representation

June 2008 Q3 (a) and (b) Analytical procedures

June 2008 Q3 (c) Bank confirmation

June 2008 Q4 Internal audit

June 2008 Q5 (a) (b) (c) Going concern

June 2008 Q5 (d) Assurance

December 2008 Q1 (a) (b) Internal controls - wages

December 2008 Q1 (c) Analytical procedures

December 2008 Q1 (d) Audit evidence


2/10


December 2008 Q2 (a) Use of experts/reliance on internal audit

December 2008 Q2 (b) Auditors rights

December 2008 Q2 (c) Assertions


December 2008 Q3 (b) Internal audit

December 2008 Q4 (a) Audit risk

December 2008 Q4 (b) Control environment

December 2008 Q5 Events after the reporting date/subsequent events

June 2009 Q1 (a) Audit strategy/plan/understanding entity

June 2009 Q1 (b) Cash sales

June 2009 Q1 (c) Analytical procedures

June 2009 Q1 (d) Receivables

June 2009 Q2 (a) Sampling


June 2009 Q2 (c) Audit report

June 2009 Q3 (a) CAAT

June 2009 Q3 (b) Audit documentation

June 2009 Q4 (a) Internal audit

June 2009 Q4 (b) Audit committee

June 2009 Q5 (a) Inventory

June 2009 Q5 (b) Fraud

June 2009 Q5 (c) Ethics

December 2009 Q1 (a) Audit strategy/plan/understanding entity

December 2009 Q1 (b) (c) Substantive tests

December 2009 Q1 (d) Audit risk

December 2009 Q1 (e) Inventory

December 2009 Q2 (a) Audit evidence

December 2009 Q2 (b) Those charged with governance


December 2009 Q3 (b) (c) Control environment

December 2009 Q3 (d) Non-current assetsDecember 2009 Q4 (a) Interim/final audit


December 2009 Q4 (c) Cash flow

December 2009 Q4 (d) Assurance

December 2009 Q5 (a) Assertions

December 2009 Q5 (b) Audit risk

December 2009 Q5 (c) Contingencies

June 2010 Q1 (a) (b) Audit planning

June 2010 Q1 (c) (d) (i) Inventory

June 2010 Q1 (d) (ii) Contingencies


3/10


June 2010 Q2 (a) Assurance

June 2010 Q2 (b) Materiality

June 2010 Q3 Cash

June 2010 Q4 (a) (b) Ethics

June 2010 Q4 (c) New audit engagement


June 2010 Q4 (d) Audit report

December 2010 Q1 (a) Internal control

December 2010 Q1 (b) (c) Purchases/payables

December 2010 Q1 (d) Internal audit

December 2010 Q2 (a) True and fair

December 2010 Q2 (b) ISAs

December 2010 Q2 (c) Audit documentation

December 2010 Q3 (a) Preconditions for an audit

December 2010 Q3 (b) Audit strategy/plan/understanding entity


December 2010 Q4 (a) (b) Value for money audits

December 2010 Q4 (c) Non-current assets

December 2010 Q5 (a) Accounting estimates

December 2010 Q5 (b) (c) Management representation

June 2010 Q1 (a) Tests of control

June 2010 Q1 (b) Substantive tests

June 2010 Q1 (c) Fraud

June 2010 Q1 (d) Substantive tests

June 2010 Q2 (a) Audit documentation

June 2010 Q2 (b) Engagement letter

June 2010 Q3 (a) Audit evidence

June 2010 Q3 (b) Audit risk

June 2010 Q4 (a) Ethics

June 2010 Q4 (b) Internal audit

June 2010 Q4 (c) EthicsJune 2010 Q5 (a) Misstatement

June 2010 Q5 (b) Use of experts/reliance on internal audit


December 2011 Q1 (a) Internal control - wages

December 2011 Q1 (b) Substantive tests

December 2011 Q1 (c) Law and regulations

December 2011 Q1 (d) Substantive tests

December 2011 Q1 (e) Use of experts/reliance on internal audit


December 2011 Q2 (b) Audit report


4/10


December 2011 Q3 (a) (b) Audit risk

December 2011 Q3 (c) Inventory

December 2011 Q4 (a) (b) Corporate governance

December 2011 Q4 (c) Ethics

December 2011 Q5 (a) (b) Events after the reporting date/subsequent events

June 2012 Q1 (a) Internal control weaknesses and tests of control

June 2012 Q1 (b) Non-current assets

June 2012 Q1 (c) Assurance

June 2012 Q1 (d) Internal audit compared to external

June 2012 Q1 (e) Internal audit

June 2012 Q2 (a) Audit planning

June 2012 Q2 (b) Sampling


June 2012 Q3 (a) Fraud

June 2012 Q3 (b) Ethics

June 2012 Q3 (c) Audit committee

June 2012 Q4 (a) Assertions


June 2012 Q4 (c) Working papers

June 2012 Q5 (a) Analytical procedures

June 2012 Q5 (b)(c)(d) Going concern

December 2012 Q1 (a) (b) Inventory count

December 2012 Q1 (c) CAAT

December 2012 Q2 (a) Rights of auditors

December 2012 Q2 (b) Control activities

December 2012 Q2 (c) Limitations of audits

December 2012 Q3 (a) Understanding an entity information sources

December 2012 Q3 (b) Audit risks

December 2012 Q3 (c) Internal audit


December 2012 Q4 (b) Substantive proceduresDecember 2012 Q5 (a) Written representations

December 2012 Q5 (b) Oral representation

December 2012 Q5 (c) Audit reports response to issues

June 2012 Q1 (a) Communication with those charged with governance

June 2012 Q1 (a) (c) Internal controls - purchases

June 2012 Q1 (d) Cash


June 2012 Q2 (b) Going concern

June 2012 Q2 (c) Emphasis of matter

June 2012 Q3 (a) Materiality


5/10


June 2012 Q3 (b)(i) Analytical procedures

June 2012 Q3 (b)(ii) Audit risk

June 2012 Q4 (a)(i) Audit evidence

June 2012 Q4 (a)(ii) Non-current assets

June 2012 Q4 (b)(c)(d) Internal audit

June 2012 Q5 (a) Elements of an assurance engagement

June 2012 Q5 (b) Events after the reporting date/subsequent events



6/10


F8 exam analysisBy subject

December 2010 Q5 (a) Accounting estimates

June 2008 Q3 (a) and (b) Analytical procedures


June 2009 Q1 (c) Analytical procedures


June 2012 Q5 (a) Analytical procedures

June 2012 Q3 (b)(i) Analytical procedures


December 2008 Q2 (c) Assertions


December 2009 Q5 (a) Assertions

June 2012 Q4 (a) Assertions

June 2008 Q5 (d) Assurance

December 2009 Q4 (d) Assurance

June 2010 Q2 (a) Assurance

June 2012 Q1 (c) Assurance

Pilot paper Q3 (c) Audit committee

June 2009 Q4 (b) Audit committee

June 2012 Q3 (c) Audit committee

June 2009 Q3 (b) Audit documentation

December 2010 Q2 (c) Audit documentation

June 2010 Q2 (a) Audit documentation

Pilot paper Q2 (b) Audit evidence

June 2008 Q2 (a) and (c) Audit evidence

December 2008 Q1 (d) Audit evidence

December 2009 Q2 (a) Audit evidence

June 2010 Q3 (a) Audit evidence

June 2012 Q4 (a)(i) Audit evidence

June 2010 Q1 (a) (b) Audit planning

June 2012 Q2 (a) Audit planning

December 2007 Q1 (a) Audit procedures - purchases



December 2007 Q5 (a) (b) (c) Audit reportJune 2009 Q2 (c) Audit report


7/10


June 2010 Q4 (d) Audit report


December 2011 Q2 (b) Audit report



December 2012 Q5 (c) Audit reports response to issues

December 2008 Q4 (a) Audit risk

December 2009 Q1 (d) Audit risk

December 2009 Q5 (b) Audit risk

June 2010 Q3 (b) Audit risk

December 2011 Q3 (a) (b) Audit risk

June 2012 Q3 (b)(ii) Audit risk

December 2012 Q3 (b) Audit risks

June 2009 Q1 (a) Audit strategy/plan/understanding entity



December 2010 Q3 (b) Audit strategy/plan/understanding entity

December 2008 Q2 (b) Auditors rights

June 2008 Q3 (c) Bank confirmation

Pilot paper Q1 (d) CAAT

December 2007 Q4 CAAT

June 2009 Q3 (a) CAAT

December 2012 Q1 (c) CAAT

June 2010 Q3 Cash

June 2012 Q1 (d) Cash

December 2009 Q4 (c) Cash flow

June 2009 Q1 (b) Cash sales

June 2012 Q1 (a) Communication with those charged with governance

Pilot paper Q1 (c) Computer controls

December 2009 Q5 (c) Contingencies

June 2010 Q1 (d) (ii) ContingenciesDecember 2012 Q2 (b) Control activities

December 2008 Q4 (b) Control environment

December 2009 Q3 (b) (c) Control environment

Pilot paper Q3 (b) Corporate governance

December 2011 Q4 (a) (b) Corporate governance

June 2012 Q5 (a) Elements of an assurance engagement

June 2012 Q2 (c) Emphasis of matter

Pilot paper Q2 (a) Engagement letter

June 2010 Q2 (b) Engagement letter

Pilot paper Q3 (a) Ethics


8/10





June 2010 Q4 (a) (b) Ethics



December 2011 Q4 (c) Ethics

June 2012 Q3 (b) Ethics



Pilot paper Q5 (a) (b) Events after the reporting date/subsequent events

December 2008 Q5 Events after the reporting date/subsequent events

December 2011 Q5 (a) (b) Events after the reporting date/subsequent events

June 2012 Q5 (b) Events after the reporting date/subsequent events

Pilot paper Q4 (b) Fraud

June 2009 Q5 (b) Fraud

June 2010 Q1 (c) Fraud

June 2012 Q3 (a) Fraud

December 2007 Q2 (B) Going concern



June 2012 Q5 (b)(c)(d) Going concern

June 2012 Q2 (b) Going concern

December 2009 Q4 (a) Interim/final audit

December 2007 Q3 (a) Internal audit

June 2008 Q4 Internal audit


June 2009 Q4 (a) Internal audit


December 2010 Q1 (d) Internal audit

June 2010 Q4 (b) Internal auditJune 2012 Q1 (e) Internal audit

December 2012 Q3 (c) Internal audit

June 2012 Q4 (b)(c)(d) Internal audit

June 2012 Q1 (d) Internal audit compared to external



December 2011 Q1 (a) Internal control - wages

June 2012 Q1 (a) Internal control weaknesses and tests of control

June 2012 Q1 (a) (c) Internal controls - purchases

June 2008 Q1 (a) and (b) Internal controls receivables and sales


9/10


December 2008 Q1 (a) (b) Internal controls - wages

December 2007 Q1 (b) (c) (d) Inventory

June 2009 Q5 (a) Inventory

December 2009 Q1 (e) Inventory

June 2010 Q1 (c) (d) (i) Inventory

December 2011 Q3 (c) Inventory

December 2012 Q1 (a) (b) Inventory count

December 2010 Q2 (b) ISAs

December 2011 Q1 (c) Law and regulations

December 2012 Q2 (c) Limitations of audits

June 2008 Q2 (b) Management representation

December 2010 Q5 (b) (c) Management representation

June 2010 Q2 (b) Materiality

June 2012 Q3 (a) Materiality

June 2010 Q5 (a) Misstatement

June 2010 Q4 (c) New audit engagement

December 2009 Q3 (d) Non-current assets

December 2010 Q4 (c) Non-current assets

June 2012 Q1 (b) Non-current assets

June 2012 Q4 (a)(ii) Non-current assets

December 2012 Q5 (b) Oral representation

December 2007 Q3 (b) Petty cash

December 2010 Q3 (a) Preconditions for an audit

Pilot paper Q1 (a) (b) Purchases/payables

December 2010 Q1 (b) (c) Purchases/payables

June 2009 Q1 (d) Receivables

June 2008 Q1 (c) Receivables circularisation

December 2012 Q2 (a) Rights of auditors

June 2009 Q2 (a) Sampling

June 2012 Q2 (b) Sampling

December 2012 Q4 (b) Substantive proceduresDecember 2009 Q1 (b) (c) Substantive tests


June 2010 Q1 (d) Substantive tests

December 2011 Q1 (b) Substantive tests

December 2011 Q1 (d) Substantive tests


June 2010 Q1 (a) Tests of control

December 2009 Q2 (b) Those charged with governance

December 2010 Q2 (a) True and fair

December 2012 Q3 (a) Understanding an entity information sources


10/10


Pilot paper Q4 (c) Use of experts/reliance on internal audit

December 2008 Q2 (a) Use of experts/reliance on internal audit

June 2010 Q5 (b) Use of experts/reliance on internal audit

December 2011 Q1 (e) Use of experts/reliance on internal audit

December 2010 Q4 (a) (b) Value for money audits

Pilot paper Q4 (a) Wages

June 2012 Q4 (c) Working papers

December 2012 Q5 (a) Written representations

f8 exam analysis

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