ACCA F8 - Audit and Assurance Revision Kit 2016

Topic index
Listed below are the key Paper F8 syllabus topics and the numbers of the questions in this Kit covering those
topics. If you need to concentrate your practice and revision on certain topics or if you want to attempt all available
questions that refer to a particular subject, you will find this index useful.
Syllabus topic
Question numbers
Accounting estimates 110-114, 115
Analytical procedures
24-28, , 43, 68, 87-91, 116, ME1 Q17
Assurance engagement 1-5, 44, 95
Audit evidence 29-33, 68, 70, 72-76, 77-81, 87-91, 92, 93, 94, 96, 97, 98, 99
Audit planning and documentation 19-23, 29-33, 34-38, 45
Audit regulation 11-15
Audit reporting 95, 100-104, 105-109, 110-114, 116, 117, ME2 Q11-15
Audit risk 19-23, 24-28, 29-33, 34-38, 39, , 41, 42, 43, 44, 82-86, 92, 97, 98
Audit sampling 82-86, 40
CAATs
56-60, 82-86, 93, ME1 Q6-10, ME2 Q16
Cash and bank
46-50, 72-76, 87-91, ME1 Q18
Corporate governance 6-10, 17, ME2 Q1-5
Engagement letters ME1 Q1-5
Ethics 1-5, 11-15, 16, 17, 18, 95, ME1 Q1-5
Experts 72-76, 98
External audit 1-5, ME2 Q6-10
Fraud, laws and regulations 1-5, 66, 17, 24-28, 44, 69
Going concern 43, 44, 116, 117
Interim audit 70, ME2 Q6-10
Internal audit 6-10, 51-55, 56-60, 66, 67, 71, 82-86, 99, ME2 Q1-5
Internal controls 24-28, 46-50, 51-55, 56-60, 66, 67, 69, 70, 71
Inventory 19-23, 39, 41, 42, 43, 45, 61-66
Materiality and misstatements 19-23, 110-114, 117, ME1 Q17
Non-current assets 34-38, 39, 43, 61-65, 71, 72-76, 94, 98
Not-for-profit organisations 24-28
Payables and accruals
81, 96, ME1 Q18
Provisions and contingencies 29-33, 39, 45, 66, 77-81, 96
Purchases systems
51-55, 61-65, 67, 71, ME1 Q16
Quality control 40
Receivables and revenue 24-28, 34-38, 69, 96, 100-104, 105-109
Sales systems
46-50, 69, ME1 Q6-10, ME2 Q17
Subsequent events 95, 96, 105-109, ME2 Q11-15
Wages systems 56-60, 66, 68, 70
Written representations 87-91, 110-114, 115
Topic index
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