Summary
Summary F8 Special Notes
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This is the best notes for audit and assurance(F8) of ACCA.And also you will get passed in exam with the help of my notes.
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Some examples from this set of practice questions
1.
What six threats can relate to objectivity, integrity and independence?
Answer: 1)Self-interest 2)Self-review 3) Familiarity 4) Advocacy 5) Intimidation 6) Management
2.
What are the five elements of an assurance engagement?
Answer: * A three party relationship involving a practitioner, a responsible party, and intended users * An appropriate subject matter * Suitable criteria * Sufficient appropriate evidence * A written assurance report in the form appropriate
3.
Define corporate governance?
Answer: Corporate governance: the system by which companies are directed and controlled.
4.
What two risks contribute to the risk of material misstatement in the financial statements?
Answer: Inherent risk and control risk
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