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Acca audit and assurance f8 all notes excluding substantive procedures

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These notes when studied will help you to understand and revise full audit syllabus in detail ensuring you ace your audit examination NOTE: do not solely rely on these notes they are to be studied as revision and taking your lectures from your respective source is very important along with attempting questions

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Acca audit and assurance summarized notes
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Subjects

  • Introduction
  • Regulation
  • Internal control
  • Substantive procedure
  • Audit documentation
  • Materiality
  • Subsequent events
  • Planning
  • Audit evidence
  • Corporate governance
  • Hierarchy of company
  • Election of auditors
  • Weaknesses of corporate governance
  • Ethics
  • Threats
  • Safeguards
  • Audit engagement letter
  • Internal audit
  • Advantages of internal auditors
  • Disadvantages of internal auditor
  • Report
  • Elements of an audit report
  • Types of audit opinions
  • Sufficient and appropriate audit evidence
  • Adjusting events
  • Non adjusting events
  • Questions
  • Impact of financial statements
  • Impact on audit report
  • Going concern
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