ACCA考试教材F8审计与认证业务(AA).pdfVIP

Audit and Assurance Paper F8 (Global) Course Notes ACF8CN07 l F8 Audit and Assurance (Global) Study Programme Page Introduction to the paper and the course (ii) 1 The concept of audit and other assurance engagements 1.1 2 Statutory audits 2.1 3 The regulatory environment and corporate governance 3.1 4 Professional ethics and ACCAs Code of Ethics and Conduct 4.1 5 Internal audit 5.1 6 Risk assessment 6.1 End of Day 1 – refer to Course Companion for Home Study Progress test 1 7 Audit planning and documentation 7.1 8 Introduction to audit evidence 8.1 9 Internal control 9.1 10 Tests of controls 10.1 11 Audit procedures and sampling 11.1 End of Day 2 – refer to Course Companion for Home Study Progress test 2 Course exam 1 12 Receivables 12.1 13 Inventory 13.1 14 Liabilities and capital 14.1 15 Bank and cash 15.1 16 Non-current assets 16.1 17 Not–for-profit organisations 17.1 18 Audit review and finalisation 18.1 19 Reports 19.1 End of Day 3 – refer to Course Companion for Home Study