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ID:59433583
大小:1.01 MB
页数:132页
时间:2020-09-18
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1、ACCAPaperF8–AuditandassuranceCourseslidesForexamsinDecember2008SyllabusAAuditframeworkandregulationBInternalauditCPlanningandriskassessmentDInternalcontrolEAuditevidenceFReviewGReporting2Examiner&FormatoftheExamExaminer:AlanLewinFormatoftheExamMarksQuestion1Applicationofauditprocedurestoascena
2、rio30Question2ShortfactualquestionsonISAsandotherknowledge-basedareas10Question3Questionswithshortpracticalscenarioscoveringtopicssuchas:internalaudit,riskassessment,planning,controls,evidence,conclusionsandreporting20Question420Question520Total1003TheJune2008examTopicsexaminedintheDecember200
3、8examQuestion1TestsofcontrolsinasalessystemandassertionsandproceduresrelatingtothedirectconfirmationofreceivablesQuestion2Auditevidence,managementrepresentationsandtheeffectoferrorsfoundintestsofcontrolsQuestion3Miniscenario(numerical)onauditriskQuestion4InternalauditQuestion5Auditor’sresponsi
4、bilitiesandauditproceduresinrespectofgoingconcernanddefinitionofnegativeassurance4TheDecember2007examTopicsexaminedintheDecember2007examQuestion1AuditproceduresandinternalcontrolsinpurchasesandinventorysystemQuestion2EthicsandgoingconcernQuestion3InternalauditandinternalcontrolsoverpettycashQu
5、estion4AuditproceduresonreceivablesandcomputerassistedaudittechniquesQuestion5Auditproceduresondepreciationandauditreporting5TheBPPLearningMediaclassroomslidesWhatdotheseslidescover?AselectionofkeyareasofthesyllabusUsingtheslidesUsetheslidesasapointofreferenceAdddetailbytalkingaroundtheslides(
6、egusingmaterialfromthecorrespondingStudyTextchapter)ConsideraddingslidesyourselftosuityourcourseRecommendstudentsattemptappropriatequestionsfromthePractice&RevisionKit6Chapter1AuditandotherassuranceengagementsStudyTextChapter1PurposeofanexternalauditShareholdersDirectorsCompanyOwnAppointManage
7、FinancialStatementsPrepareMeasureperformanceAuditorAppointindependentAddsCredibility8AssuranceengagementsPractitionerSubjectmatterUsersResponsiblepartyCriteria9AssuranceengagementsAssuranceprocessAgreescopeTermsofengagementPlanCollectev
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