ACCA F8 Audit and Assurance

To develop knowledge and understanding of the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework.

• Explain the concept of audit and assurance and the functions of audit, corporate governance, including ethics and professional conduct.


• Demonstrate how the auditor obtains and accepts audit engagements obtains an understanding of the entity and its environment, assesses the risk of material
  
  misstatement.


• Describe and evaluate internal controls, techniques and audit tests


• Identify and describe the work and evidence obtained by the auditor and others required to meet the objectives of audit engagements.


• Explain how consideration of subsequent events and the going concern principle can
  
  inform the conclusions from audit work and are reflected in different types of audit
  
  report, written representations and the final review and report.

Aimed at students who have completed their AAT level 4 with work experience in an industry environment. A membership of ACCA and copy of certificates will be required.

Chartered accounting status

Professional level ACCA papers

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