ACCA F8 - Audit and Assurance Revision Kit 2016

Question index
The headings in this checklist/index indicate the main topics of questions, but questions are expected to cover
several different topics.
Questions set under the old syllabus Audit and Internal Review (AIR) paper are included because their style and
content are similar to those which appear in the F8 exam. The questions have been amended to reflect the current
exam format.
Time
Page number
Marks
allocation
Mins Question Answer
Part A: Audit framework and regulation
Section A Questions
1 - 5 BJM CO 10 20 3 63
6 - 10 CBE style OT case - Conoy 10 20 5 63
11 - 15 Stark 10 20 6 64
Section B Questions
16 L V Fones (6/10) 20 39 8 65
17 Orange 20 39 9 68
18 Salt & Pepper 20 39 9 71
Part B: Audit planning and risk assessment
Section A Questions
19 – 23 CBE style OT case - Bridgford 10 20 11 76
24 – 28 CBE style OT case – EuKaRe (12/08) (amended) 10 20 12 77
29 – 33 South 10 20 14 77
34 – 38 Mason 10 20 16 78
Section B Questions
39 Sleeptight 30 59 18 78
40 Raisin 20 39 19 82
41 Abrahams (12/11) 20 39 20 85
42 Recorder (12/14) 20 39 21 89
43 Walters (2014 Specimen Paper) 20 39 21 92
44 Sycamore (06/15) 20 39 22 95
45 Smoothbrush (06/10) 30 59 23 99
Part C: Internal control
Section A Questions
46 – 50 Flowers Anytime (AIR 12/02) (amended) 10 20 25 104
51 – 55 KLE Co 10 20 26 104
56-60 CBE style OT case - SouthLea (Pilot Paper) (amended) 10 20 28 105
Question index
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