ACCA F8 -  Audit and assurance


Studying for the F8 exam

The content of this Knowledge Bank is not designed to be a substitute for a structured system of study towards the exams but rather should help complement your chosen study system.

In particular,

  • we do not guarantee full syllabus coverage,
  • the knowledge bank focusses on knowledge, concepts and ideas but has very few worked examples or graded exercises for you to practice,
  • there are no past exam questions here to attempt
  • examiner's articles are not repeated here.

We highly recommend that you complete a structured course of study and obtain text books and exam kits to improve your chances of exam success.

Using the Kaplan Financial Knowledge Bank

The main benefits of the way the content is presented and accessed via the Knowledge Bank are as follows:

  • a quick answer to a quick question - if you have a F8 query then you should be able to access a trusted answer quickly and efficiently using either the search function, the top navigation bars or /and the side navigation.
  • integrated knowledge - examiners often criticise students for not appreciating how different topics fit together. By following the structured links and navigation bars in the content, you can explore related concepts to integrate your knowledge.
  • assumed knowledge - you can revise assumed knowledge from F3 by searching for the relevant topics and reading around the subjects

The ACCA F8 syllabus

 A good page to start on if you are unclear where to begin would be the overview Audit and Assurance page and then explore further using the menu on the RHS.

Other useful starting points for exploration are linked to syllabus areas below.

The content here is relevant for both UK and INT variants.

The syllabus for F8 is split into 7 main areas:  

A Audit framework and regulation

Start with the Scope and Regulation of Audit and Assurance page and then look at the Regulation of Audit and Assurance page.

B Internal audit

The best place to start here is with the Internal Audit page and then explore the many pages linked to it.

Planning and risk assessment

Start with the Audit Planning page and use the menu at the top of the page to look at specifics in more detail. In particular the pages on Audit Risk and the Audit Planning Process should be explored..

Internal control

The page on Internal Systems and Control and associated links will give you a good introduction to this syllabus area.

Audit evidence

The knowledge bank has a significant amount of content relating to audit evidence. This can be accessed by starting with the Audit Evidence page and exploring the links to it.

F Review

The content you need for this syllabus area can be found by starting with the page on Audit Completion and then following the links.

G Reporting

  Audit reports and associated details can be explored from the page on Audit Reports.

Created at 11/26/2013 5:47 PM  by System Account  (GMT) Greenwich Mean Time : Dublin, Edinburgh, Lisbon, London
Last modified at 12/2/2013 12:14 PM  by System Account  (GMT) Greenwich Mean Time : Dublin, Edinburgh, Lisbon, London

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