This document outlines the chapters of the ACCA F8 (INT) study material, covering topics such as what assurance is, rules and standards, corporate governance, auditor responsibilities, ethics, risk, audit evidence, procedures, and reporting. Key areas discussed include the OECD corporate governance principles, obtaining audit evidence through analytical review, inquiry, inspection, observation, and recalculation, and types of audit report modifications for issues like material misstatements, going concern, and inability to obtain evidence.
This document outlines the chapters of the ACCA F8 (INT) study material, covering topics such as what assurance is, rules and standards, corporate governance, auditor responsibilities, ethics, risk, audit evidence, procedures, and reporting. Key areas discussed include the OECD corporate governance principles, obtaining audit evidence through analytical review, inquiry, inspection, observation, and recalculation, and types of audit report modifications for issues like material misstatements, going concern, and inability to obtain evidence.
This document outlines the chapters of the ACCA F8 (INT) study material, covering topics such as what assurance is, rules and standards, corporate governance, auditor responsibilities, ethics, risk, audit evidence, procedures, and reporting. Key areas discussed include the OECD corporate governance principles, obtaining audit evidence through analytical review, inquiry, inspection, observation, and recalculation, and types of audit report modifications for issues like material misstatements, going concern, and inability to obtain evidence.
This document outlines the chapters of the ACCA F8 (INT) study material, covering topics such as what assurance is, rules and standards, corporate governance, auditor responsibilities, ethics, risk, audit evidence, procedures, and reporting. Key areas discussed include the OECD corporate governance principles, obtaining audit evidence through analytical review, inquiry, inspection, observation, and recalculation, and types of audit report modifications for issues like material misstatements, going concern, and inability to obtain evidence.
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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
