ACCA F8 (INT)

Chapter 1

WHAT IS ASSURANCE?

Chapter 2

THE RULES AND WHO SETS THEM

Chapter 3

CORPORATE GOVERNANCE AND INTERNAL AUDIT

The OECD Principles of Corporate Governance The six principles are concerned with: 1. Ensuring the basis for an effective corporate governance framework. 2. The rights of shareholders and key ownership functions. 3. The equitable treatment of shareholders. 4. The role of stakeholders in corporate governance. 5. Disclosure and transparency. 6. The responsibilities of the board.

Chapter 4

RESPONSIBILITIES

Chapter 5

ETHICS AND ACCEPTANCE OF APPOINTMENT

Chapter 6

PLANNING

Chapter 7

RISK

Chapter 8

SYSTEMS AND CONTROLS

Control Procedures: Authorisation Comparison Computer controls Arithmetical checks Maintaining control accounts/records Accounting reconciliations Physical controls Segregations of duties

Chapter 9

AUDIT EVIDENCE

4 Key Auditing Questions:

5 key methods of obtaining evidence

A nalytical review E nquiry and confirmation I nspection of documents and assets O bservation

recalc U lation and recomputation

Chapter 10

AUDIT PROCEDURES

Chapter 11

COMPLETION AND REVIEW

Subsequent Events (ISA 560)

Going Concern (ISA 570)

Chapter 12

REPORTING

Types of Modification
Material but NOT Pervasive Material Misstatement Qualified Opinion Material AND Pervasive Adverse Opinion

Inability to Obtain Sufficient Appropriate Evidence

Qualified Opinion

Disclaimer of Opinion

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