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                                           Ken Lee

Wednesday, May 27, 2009

Tips for F8 ACCA June 2009

Tips from GTG

Q1 Internal control on sales/purchase

Q2 Corporate governance or other audit knowledge questions

Q3 Engagement or audit planning

Q4 Audit evidence on substantive testing

Q5 Going concern & audit reporting

Important Notes:

1) Audit reports - ensure you know the different forms and can tell the difference between limitation of audit scope and disagreement. likely to be scenario based with you giving your opinion on the type of audit report

2) Q1 is likely to be on either purchases or sales, but is likely to include you being able to use CAAT (test data, audit software) to help with the audit

3) inventory counts - ensure you know the processes before, during and after the count

4) Internal audit is always important and will no doubt come up - probably testing needed and also differences between internal and external auditors

5) Management representation letters - need and contents


Audit and Assurance is examined by Alan Lewin. Alan became the examiner in 2005. Before 2005 AA paper was knowledge based and after Alan came he’s been more interested in how you apply your knowledge in a practical scenario...As far as Alan's Exams goes the first question is usually on{1}Audit Tests either of Controls (Compliance testing) or substantive tests at assertion level....{2}His second favourite topic is Audit reports..in which he gives a scenario and he asks you about what should be done...{3}. His third favourite thing is IT...therefore he used CAATS a lot... {4} fourthly he could test you on Ethics but since Ethics is covered at detailed level in P1. Risk Assessment of a business...which is involved in Audit planning is a key area...
Audit Evidence also plays a crucial part...However the key to passing F-8 exams are study the notes quickly and then do every single paper from June 2005 to December 2008.Once you get Alan's style of answering question you will definitely pass this module...

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