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Date Submitted: 12/13/2012 12:37 AM
ACCA QuAlifiCAtion
Course notes
Paper
F8
Audit And AssurAnce
(InTERnATIOnAl)
December 2012 examinations
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F1 Accountant in Business / FAB Foundations in Accountancy
F2 Management Accounting / FMA Foundations in Accountancy
F3 Financial Accounting / FFA Foundations in Accountancy
F4 Corporate & Business Law (English & Global)
F5 Performance Management
F6 Taxation (UK)
F7 Financial Reporting
F8 Audit and Assurance
F9 Financial Management
P1 Governance, Risk & Ethics
P2 Corporate Reporting
P3 Business Analysis
P4 Advanced Financial Management
P5 Advanced Performance Management
P6 Advanced Taxation (UK)
P7 Advanced Audit & Assurance
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Paper F8
December 2012 Examinations
Paper F8
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Contents
Syllabus
i
1
What is assurance?
1
2
Corporate governance
5
3
Auditors’ rights, appointment, removal and resignation
9
4
Professional ethics
11
5
The audit report
15
6
Types of audit report: modified/unmodified
21
7
The stages of an audit
27
8
The appointment process
31
9
Risk
33
10
The audit process and audit evidence
37
11
Internal control
43
12
Some accounting systems
49
13
Computer systems
51
14
Computer assisted audit techniques
53
15
The...