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　　Audit and Assurance （F8）

　　December 2014 to June

　　2015

　　This syllabus and study guide is designed to help

　　with planning study and to provide detailed

　　information on what could be assessed in

　　any examination session.

　　THE STRUCTURE OF THE SYLLABUS AND

　　STUDY GUIDE

　　Relational diagram of paper with other papers

　　This diagram shows direct and indirect links

　　between this paper and other papers preceding or

　　following it. Some papers are directly underpinned

　　by other papers such as Advanced Performance

　　Management by Performance Management. These

　　links are shown as solid line arrows. Other papers

　　only have indirect relationships with each other

　　such as links existing between the accounting and

　　auditing papers. The links between these are shown

　　as dotted line arrows. This diagram indicates where

　　you are expected to have underpinning knowledge

　　and where it would be useful to review previous

　　learning before undertaking study.

　　Overall aim of the syllabus

　　This explains briefly the overall objective of the

　　paper and indicates in the broadest sense the

　　capabilities to be developed within the paper.

　　Main capabilities

　　This paper’s aim is broken down into several main

　　capabilities which divide the syllabus and study

　　guide into discrete sections.

　　Relational diagram of the main capabilities

　　This diagram illustrates the flows and links between

　　the main capabilities （sections） of the syllabus and

　　should be used as an aid to planning teaching and

　　learning in a structured way.

　　Syllabus rationale

　　This is a narrative explaining how the syllabus is

　　structured and how the main capabilities are linked.

　　The rationale also explains in further detail what the

　　examination intends to assess and why.

　　Detailed syllabus

　　This shows the breakdown of the main capabilities

　　（sections） of the syllabus into subject areas. This is

　　the blueprint for the detailed study guide.

　　Approach to examining the syllabus

　　This section briefly explains the structure of the

　　examination and how it is assessed.

　　Study Guide

　　This is the main document that students, learning

　　and content providers should use as the basis of

　　their studies, instruction and materials.

　　Examinations will be based on the detail of the

　　study guide which comprehensively identifies what

　　could be assessed in any examination session.

　　The study guide is a precise reflection and

　　breakdown of the syllabus. It is divided into sections

　　based on the main capabilities identified in the

　　syllabus. These sections are divided into subject

　　areas which relate to the sub-capabilities included

　　in the detailed syllabus. Subject areas are broken

　　down into sub-headings which describe the detailed

　　outcomes that could be assessed in examinations.

　　These outcomes are described using verbs

　　indicating what exams may require students to

　　demonstrate, and the broad intellectual level at

　　which these may need to be demonstrated

　?。?see intellectual levels below）。

　　INTELLECTUAL LEVELS

　　The syllabus is designed to progressively broaden

　　and deepen the knowledge, skills and professional

　　values demonstrated by the student on their way

　　through the qualification.

　　The specific capabilities within the detailed

　　syllabuses and study guides are assessed at one of

　　three intellectual or cognitive levels:

　　LevelⅠ: Knowledge and comprehension

　　LevelⅡ: Application and analysis

　　LevelⅢ: Synthesis and *uation

　　Very broadly, these intellectual levels relate to the

　　three cognitive levels at which the Knowledge

　　module, the Skills module and the Professional level

　　are assessed.

　　Each subject area in the detailed study guide

　　included in this document is given a 1, 2, or

　　3 superscript, denoting intellectual level, marked at

　　the end of each relevant line. This gives an

　　indication of the intellectual depth at which an area

　　could be assessed within the examination. However,

　　while level 1 broadly equates with the Knowledge

　　module, level 2 equates to the Skills module and

　　level 3 to the Professional level, some lower level

　　skills can continue to be assessed as the student

　　progresses through each module and level. This

　　reflects that at each stage of study there will be a

　　requirement to broaden, as well as deepen

　　capabilities. It is also possible that occasionally

　　some higher level capabilities may be assessed at

　　lower levels.

　　LEARNING HOURS AND EDUCATION

　　RECOGNITION

　　The ACCA qualification does not prescribe or

　　recommend any particular number of learning hours

　　for examinations because study and learning

　　patterns and styles vary greatly between people and

　　organisations. This also recognises the wide

　　diversity of personal, professional and educational

　　circumstances in which ACCA students find

　　themselves.

　　As a member of the International Federation of

　　Accountants, ACCA seeks to enhance the education

　　recognition of its qualification on both national and

　　international education frameworks, and with

　　educational authorities and partners globally. In

　　doing so, ACCA aims to ensure that its qualifications

　　are recognized and valued by governments,

　　regulatory authorities and employers across all

　　sectors. To this end, ACCA qualifications are

　　currently recognized on the education frameworks in

　　several countries. Please refer to your national

　　education framework regulator for further

　　information.

　　Each syllabus contains between 23 and 35 main

　　subject area headings depending on the nature of

　　the subject and how these areas have been broken

　　down.

　　GUIDE TO EXAM STRUCTURE

　　The structure of examinations varies within and

　　between modules and levels.

　　The Fundamentals level examinations contain

　　100% compulsory questions to encourage

　　candidates to study across the breadth of each

　　syllabus.

　　The Knowledge module is assessed by equivalent

　　two-hour paper based and computer based

　　examinations.

　　The Skills module examinations F5-F9 are all paper

　　based three-hour papers containing a mix of

　　objective and longer type questions. The Corporate

　　and Business Law （F4） paper is a two- hour

　　computer based objective test examination which is

　　also available as a paper based version from the

　　December 2014 examination session.

　　The Professional level papers are all three-hour

　　paper based examinations, all containing two

　　sections. Section A is compulsory, but there will be

　　some choice offered in Section B.

　　For all three hour examination papers, ACCA has

　　introduced 15 minutes reading and planning time.

　　This additional time is allowed at the beginning of

　　each three-hour examination to allow candidates to

　　read the questions and to begin planning their

　　answers before they start writing in their answer

　　books. This time should be used to ensure that all

　　the information and exam requirements are properly

　　read and understood.

　　During reading and planning time candidates may

　　only annotate their question paper. They may not

　　write anything in their answer booklets until told to

　　do so by the invigilator.

　　The Essentials module papers all have a Section A

　　containing a major case study question with all

　　requirements totalling 50 marks relating to this

　　case. Section B gives students a choice of two from

　　three 25 mark questions.

　　Section A of both the P4 and P5 Options papers

　　contain one 50 mark compulsory question, and

　　Section B will offer a choice of two from three

　　questions each worth 25 marks each.

　　Section A of each of the P6 and P7 Options papers

　　contains 60 compulsory marks from two questions;

　　question 1 attracting 35 marks, and question 2

　　attracting 25 marks. Section B of both these

　　Options papers will offer a choice of two from three

　　questions, with each question attracting 20 marks.

　　All Professional level exams contain four

　　professional marks.

　　The pass mark for all ACCA Qualification

　　examination papers is 50%.

　　GUIDE TO EXAMINATION ASSESSMENT

　　ACCA reserves the right to examine anything

　　contained within the study guide at any examination

　　session. This includes knowledge, techniques,

　　principles, theories, and concepts as specified.

　　For the financial accounting, audit and assurance,

　　law and tax papers except where indicated

　　otherwise, ACCA will publish examinable

　　documents once a year to indicate exactly

　　what regulations and legislation could potentially be

　　assessed within identified examination sessions

　　For paper based examinations regulation issued or

　　legislation passed on or before 31st August

　　annually, will be examinable from 1st September of

　　the following year to 31st August t of the year after

　　that. Please refer to the examinable documents for

　　the paper （where relevant） for further information.

　　Regulation issued or legislation passed in

　　accordance with the above dates may be

　　examinable even if the effective date is in the future.

　　The term issued or passed relates to when

　　regulation or legislation has been formally approved.

　　The term effective relates to when regulation or

　　legislation must be applied to an entity transactions

　　and business practices.

　　The study guide offers more detailed guidance on

　　the depth and level at which the examinable

　　documents will be examined. The study guide

　　should therefore be read in conjunction with the

　　examinable documents list.

　　Syllabus

　　AIM

　　To develop knowledge and understanding of the

　　process of carrying out the assurance engagement

　　and its application in the context of the professional

　　regulatory framework.

　　MAIN CAPABILITIES

　　On successful completion of this paper, candidates

　　should be able to:

　　A Explain the concept of audit and assurance and

　　the functions of audit, corporate governance,

　　including ethics and professional conduct,

　　describing the scope and distinguishing

　　between the functions of internal and external

　　audit

　　B Demonstrate how the auditor obtains and

　　accepts audit engagements obtains an

　　understanding of the entity and its

　　environment, assesses the risk of material

　　misstatement （whether arising from fraud or

　　other irregularities） and plans an audit of

　　financial statements

　　C Describe and *uate internal controls,

　　techniques and audit tests, including IT

　　systems to identify and communicate control

　　risks and their potential consequences, making

　　appropriate recommendations

　　D Identify and describe the work and evidence

　　obtained by the auditor and others required to

　　meet the objectives of audit engagements and

　　the application of the International Standards

　　on Auditing

　　E Explain how consideration of subsequent

　　events and the going concern principle can

　　inform the conclusions from audit work

　　and are reflected in different types of audit

　　report, written representations and the final

　　review and report.

　　RELATIONAL DIAGRAM OF MAIN CAPABILITIES

　?。‵8）

　　AAA

　?。≒7）

　　CL （F4） FR （F7）

　?。≒1）

　　Review and reporting （E）

　　Planning and Risk assessment （B）

　　Internal control （C） Audit evidence （D）

　　Audit framework and regulation （A）

　　RATIONALE

　　The Audit and Assurance syllabus is essentially

　　divided into five areas. The syllabus starts with the

　　nature, purpose and scope of assurance

　　engagements both internal and external, including

　　the statutory audit, its regulatory environment, and

　　introduces governance and professional ethics

　　relating to audit and assurance. It then leads into

　　planning and risk assessment audit. The syllabus

　　then covers a range of areas relating to an audit of

　　financial statements including the scope of internal

　　control. These include, *uating internal controls,

　　audit evidence, and a review of the financial

　　statements. The final section then deals with

　　reporting, including statutory audit reports,

　　management reports, and internal audit reports.

　　DETAILED SYLLABUS

　　A. Audit framework and regulation

　　1. The concept of audit and other assurance

　　engagements

　　2. External audits

　　3. Corporate governance

　　4. Professional ethics and ACCA’s Code of Ethics

　　and Conduct

　　5. Internal audit and governance and the

　　differences between external audit and internal

　　audit

　　6. The scope of the internal audit function,

　　outsourcing and internal audit assignments

　　B. Planning and risk assessment

　　1. Obtaining and accepting audit engagements

　　2. Objective and general principles

　　3. Assessing audit risks

　　4. Understanding the entity and its environment

　　5. Fraud, laws and regulations

　　6. Audit planning and documentation

　　C. Internal control

　　1. Internal control systems

　　2. The use and *uation of internal control

　　systems by auditors

　　3. Tests of control

　　4. Communication on internal control

　　D. Audit evidence

　　1. Financial statement assertions and audit

　　evidence

　　2. Audit procedures

　　3. Audit sampling and other means of testing

　　4. The audit of specific items

　　5. Computer-assisted audit techniques

　　6. The work of others

　　7 Not-for-profit organisations

　　E. Review and reporting

　　1. Subsequent events

　　2. Going concern

　　3. Written representations

　　4. Audit finalisation and the final review

　　5. Audit reports

　　APPROACH TO EXAMINING THE SYLLABUS

　　The syllabus is assessed by a three-hour paperbased

　　examination, All questions are compulsory.

　　Section A of the exam comprises 8 two mark

　　questions and four one mark multiple choice

　　questions giving a total of 20 marks for that section.

　　Section B of the exam comprises four 10 mark

　　questions and two longer 20 mark questions.

　　The 20 mark questions will predominantly examine

　　one or more aspects of audit and assurance from

　　planning and risk assessment, internal control or

　　audit evidence, although topics from other syllabus

　　areas may also be included

　　Study Guide

　　A AUDIT FRAMEWORK AND REGULATION

　　1. The concept of audit and other assurance

　　engagements

　　a） Identify and describe the objective and general

　　principles of external audit engagements.[2]

　　b） Explain the nature and development of audit

　　and other assurance engagements.[1]

　　c） Discuss the concepts of accountability,

　　stewardship and agency.[2]

　　d） Define and provide the objectives of an

　　assurance engagement.[1]

　　e） Explain the five elements of an assurance

　　engagement.[2]

　　f） Describe the types of assurance engagement[2]

　　g） Explain the level of assurance provided by an

　　external audit and other review engagements

　　and the concept of true and fair presentation.[1]

　　2. External audits

　　a） Describe the regulatory environment within

　　which external audits take place.[1]

　　b） Discuss the reasons and mechanisms for the

　　regulation of auditors.[1]

　　c） Explain the statutory regulations governing the

　　appointment, rights, removal and resignation of

　　auditors.[1]

　　d） Explain the regulations governing the rights and

　　duties of auditors[1]

　　e） Describe the limitations of external audits.[1]

　　f） Explain the development and status of

　　International Standards on Auditing （ISAs）。[1]

　　g） Explain the relationship between International

　　Standards on Auditing and national

　　standards.[1]

　　3. Corporate governance

　　a） Discuss the objectives, relevance and

　　importance of corporate governance.[2]

　　b） Discuss the provisions of international codes of

　　corporate governance （such as OECD） that are

　　most relevant to auditors.[2]

　　c） Describe good corporate governance

　　requirements relating to directors’

　　responsibilities （e.g. for risk management and

　　internal control） and the reporting

　　responsibilities of auditors.[2]

　　d） Analyse the structure and roles of audit

　　committees and discuss their benefits and

　　limitations.[2]

　　e） Explain the importance of internal control and

　　risk management.[1]

　　f） Discuss the need for auditors to communicate

　　with those charged with governance.[2]

　　4. Professional ethics and ACCA’s Code of Ethics

　　and Conduct

　　a. Define and apply the fundamental principles of

　　professional ethics of integrity, objectivity,

　　professional competence and due care,

　　confidentiality and professional *.[2]

　　b） Define and apply the conceptual framework,

　　including the threats to the fundamental

　　principles of self-interest, self-review,

　　advocacy, familiarity, and intimidation.[2]

　　c） Discuss the safeguards to offset the threats to

　　the fundamental principles.[2]

　　d） Describe the auditor’s responsibility with regard

　　to auditor independence, conflicts of interest

　　and confidentiality.[1]

　　5. Internal audit and governance, and the

　　differences between external audit and internal

　　audit

　　a） Discuss the factors to be taken into account

　　when assessing the need for internal audit.[2]

　　b） Discuss the elements of best practice in the

　　structure and operations of internal audit with

　　reference to appropriate international codes of

　　corporate governance.[2]

　　c） Compare and contrast the role of external and

　　internal audit.[2]

　　6. The scope of the internal audit function,

　　outsourcing and internal audit assignments

　　a） Discuss the scope of internal audit and the

　　limitations of the internal audit function.[2]

　　b） Explain outsourcing.[1]

　　c） Explain the advantages and disadvantages of

　　outsourcing the internal audit function.[1]

　　d） Discuss the nature and purpose of internal

　　audit assignments including value for money,

　　IT, financial, regulatory compliance, fraud

　　investigations and customer experience.[2]

　　e） Discuss the nature and purpose of operational

　　internal audit assignments [2]

　　f） Describe the format and content of audit

　　review reports and make appropriate

　　recommendations to management and those

　　charged with governance[2]

　　B PLANNING AND RISK ASSESSMENT

　　1. Obtaining and accepting audit engagements

　　a） Discuss the requirements of professional ethics

　　in relation to the acceptance of new audit

　　engagements [2]

　　b） Explain the preconditions for an audit [2]

　　c） Explain the process by which an auditor

　　obtains an audit engagement [2]

　　d） Justify the importance of engagement letters

　　and their contents [1]

　　a） Identify the overall objectives of the auditor and

　　the need to conduct an audit in accordance

　　with ISAs.[2]

　　b） Explain the need to plan and perform audits

　　with an attitude of professional scepticism, and

　　to exercise professional judgment.[2]

　　3. Assessing audit risks

　　a） Explain the components of audit risk.[1]

　　b） Explain the audit risks in the financial

　　statements and explain the auditor’s response

　　to each risk.[2]

　　c） Define and explain the concepts of materiality

　　and performance materiality.[2]

　　d） Explain and calculate materiality levels from

　　financial information.[2]

　　4. Understanding the entity and its environment

　　a） Explain how auditors obtain an initial

　　understanding of the entity and its

　　environment.[2]

　　b） Describe and explain the nature, and purpose

　　of, analytical procedures in planning.[2]

　　c） Compute and interpret key ratios used in

　　analytical procedures.[2]

　　5. Fraud, laws and regulations

　　a） Discuss the effect of fraud and misstatements

　　on the audit strategy and extent of audit

　　work.[2]

　　b） Discuss the responsibilities of internal and

　　external auditors for the prevention and

　　detection of fraud and error.[2]

　　c） Explain the auditor’s responsibility to consider

　　laws and regulations.[2）

　　6. Audit planning and documentation

　　a） Identify and explain the need for and

　　importance of planning an audit.[2]

　　b） Identify and describe the contents of the overall

　　audit strategy and audit plan.[2]

　　c） Explain and describe the relationship between

　　the overall audit strategy and the audit plan.[2]

　　d） Explain the difference between interim and

　　final audit.[1]

　　e） Describe the purpose of an interim audit, and

　　the procedures likely to be adopted at this

　　stage in the audit.[2]

　　f） Describe the impact of the work performed

　　during the interim audit on the final audit.[2]

　　g） Explain the need for, and the importance of,

　　audit documentation. [1]

　　h） Describe the form and contents of working

　　papers and supporting documentation.[2]

　　i） Explain the procedures to ensure safe custody

　　and retention of working papers.[1]

　　C INTERNAL CONTROL

　　1. Internal control systems

　　a） Explain why an auditor needs to obtain an

　　understanding of internal control relevant to

　　the audit.[1]

　　b） Describe and explain the five components of

　　internal control[2]

　　i） the control environment

　　ii） the entity’s risk assessment process,

　　iii） the information system, including the

　　related business processes, relevant to

　　financial reporting, and communication

　　iv） control activities relevant to the audit

　　v） monitoring of controls

　　2. The use and *uation of internal control

　　systems by auditors

　　a） Explain how auditors record internal control

　　systems including the use of, narrative notes,

　　flowcharts, internal control questionnaires and

　　internal control *uation questionnaires. [2]

　　b） Evaluate internal control components,

　　including deficiencies and significant

　　deficiencies in internal control.[2]

　　c） Discuss the limitations of internal control

　　components [2]

　　3. Tests of control

　　a） Describe computer systems controls including

　　general IT controls and application controls {2}

　　b） Describe control objectives, control procedures,

　　activities and tests of control in relation to:

　　i） The sales system;

　　ii） The purchases system

　　iii） The payroll system

　　iv） The inventory system

　　v） The cash system

　　vi） Non-current assets

　　4. Communication on internal control

　　a） Discuss and provide examples of how the

　　reporting of significant deficiencies in internal

　　control and recommendations to overcome

　　those significant deficiencies are provided to

　　management.[2]

　　D AUDIT EVIDENCE

　　1. Financial statement assertions and audit

　　evidence

　　a） Explain the assertions contained in the

　　financial statements about:[2]

　?。╥） Classes of transactions and events;

　　（ii） Account balances at the period end;

　　（iii） Presentation and disclosure

　　b） Describe audit procedures to obtain audit

　　evidence , including inspection , observation,

　　external confirmation, recalculation, re?

　　performance, analytical procedures and

　　enquiry[2]

　　c） Discuss the quality and quantity of audit

　　evidence[2]

　　d） Discuss the relevance and reliability of audit

　　evidence [2]

　　2. Audit procedures

　　a） Discuss substantive procedures for obtaining

　　audit evidence [2]

　　b） Discuss and provide examples of how

　　analytical procedures are used as substantive

　　procedures[2]

　　c） Discuss the problems associated with the audit

　　and review of accounting estimates.[2]

　　d） Describe why smaller entities may have

　　different control environments and describe the

　　types of evidence likely to be available in

　　smaller entities.[1]

　　e） Discuss the difference between tests of control

　　and substantive procedures[2]

　　3. Audit sampling and other means of testing

　　a） Define audit sampling and explain the need for

　　sampling.[1]

　　b） Identify and discuss the differences between

　　statistical and non-statistical sampling.[2]

　　c） Discuss and provide relevant examples of, the

　　application of the basic principles of statistical

　　sampling and other selective testing

　　procedures. [2]

　　d） Discuss the results of statistical sampling,

　　including consideration of whether additional

　　testing is required.[2]

　　4. The audit of specific items

　　For each of the account balances stated in this subcapability:

　　Explain the audit objectives and the audit

　　procedures in relation to:

　　a） Receivables: [2]

　　i） direct confirmation of accounts receivable

　　ii） other evidence in relation to receivables

　　and prepayments, and

　　iii） completeness and occurrence of sale

　　b） Inventory: [2]

　　i） inventory counting procedures in relation

　　to year-end and continuous inventory

　　systems

　　ii） cut-off

　　iii） auditor’s attendance at inventory counting

　　iv） direct confirmation of inventory held by

　　third parties,

　　v） valuation

　　vi） other evidence in relation to inventory.

　　c） Payables and accruals: [2]

　　i） supplier statement reconciliations and

　　direct confirmation of accounts payable,

　　ii） obtain evidence in relation to payables

　　and accruals, and

　　iii） purchases and other expenses.

　　d） Bank and cash: [2]

　　i） bank confirmation reports used in

　　obtaining evidence in relation to bank and

　　cash

　　ii） other evidence in relation to bank and

　　iii） other evidence in relation to cash.

　　e） Tangible and intangible non-current assets [2]

　　i） evidence in relation to non-current assets

　　and

　　ii） depreciation

　　iii） profit/loss on disposal

　　f） Non-current liabilities, provisions and

　　contingencies[2]

　　i） evidence in relation to non-current

　　liabilities

　　ii） provisions and contingencies

　　g） Share capital, reserves and directors’

　　emoluments: [2]

　　i） evidence in relation to share capital,

　　reserves and directors’ emoluments

　　5. Computer-assisted audit techniques

　　a） Explain the use of computer-assisted audit

　　techniques in the context of an audit.[1]

　　b） Discuss and provide relevant examples of the

　　use of test data and audit software .[2]

　　6. The work of others

　　a） Discuss why auditors rely on the work of

　　others.[2]

　　b） Discuss the extent to which external auditors

　　are able to rely on the work of experts,

　　including the work of internal audit.[2]

　　c） Explain the audit considerations relating to

　　entities using service organisations [2]

　　d） Explain the extent to which reference to the

　　work of others can be made in audit reports.[1]

　　7. Not-for-profit organisations

　　a） Apply audit techniques to not-for-profit

　　organisations.[2]

　　E REVIEW AND REPORTING

　　1. Subsequent events

　　a） Explain the purpose of a subsequent events

　　review.[1]

　　b） Explain the responsibilities of auditors

　　regarding subsequent events.[1]

　　c） Discuss the procedures to be undertaken in

　　performing a subsequent events review.[2]

　　2. Going concern

　　a） Define and discuss the significance of the

　　concept of going concern.[2]

　　b） Explain the importance of and the need for

　　going concern reviews.[2]

　　c） Explain the respective responsibilities of

　　auditors and management regarding going

　　concern.[1]

　　d） Identify and explain potential indicators that an

　　entity is not a going concern. 2]

　　e） Discuss the procedures to be applied in

　　performing going concern reviews.[2]

　　f） Discuss the disclosure requirements in relation

　　to going concern issues.[2]

　　g） Discuss the reporting implications of the

　　findings of going concern reviews.[2]

　　3. Written representations

　　a） Explain the purpose of and procedure for

　　obtaining written representations.[2]

　　b） Discuss the quality and reliability of written

　　representations as audit evidence.[2]

　　c） Discuss the circumstances where written

　　representations are necessary and the matters

　　on which representations are commonly

　　obtained. [2]

　　4. Audit finalisation and the final review

　　a） Discuss the importance of the overall review of

　　evidence obtained.[2]

　　b） Describe procedures an auditor should perform

　　in conducting their overall review of financial

　　statements. [2]

　　c） Explain the significance of uncorrected

　　misstatements.[1]

　　d） Evaluate the effect of dealing with uncorrected

　　misstatements.[2]

　　5. Audit reports

　　a） Identify and describe the basic elements of the

　　auditor’s report[1]

　　b） Explain unmodified audit opinions in the

　　auditor’s report.[2]

　　c） Explain modified audit opinions in the audit

　　report.[2]

　　d） Describe the format and content of emphasis of

　　matter and other matter paragraphs.[2]

　　SUMMARY OF CHANGES TO F8

　　ACCA periodically reviews its qualification

　　syllabuses so that they fully meet the needs of

　　stakeholders such as employers, students,

　　regulatory and advisory bodies and learning

　　providers.

　　From December 2014, the main changes to the

　　examination are structural. From this session the

　　exam will be structured in two sections. Section A

　　will contain 8 two mark and four one mark objective

　　test questions assessing the breadth of the syllabus.

　　Section B will contain four 10 mark questions and

　　two 20 mark questions.

　　The other changes relate to the syllabus itself. The

　　syllabus has been slightly re-structured and

　　simplified to reduce overlap and duplication. There

　　are now five sections to the syllabus and some

　　outcomes have been re-assigned or consolidated

　　with others within these five sections as

　　appropriate.

　　The main areas that have been changed in the

　　syllabus are shown in the Table 1 below:

　　Table 1 – Amendments to F8

　　Section and subject area Syllabus content

　　A1e） Explain reporting as a means of

　　communication to different stakeholders.[1]

　　Deleted

　　A3i） Compare the responsibilities of management

　　and auditors for the design and operation of

　　systems and controls.[2]

　　Deleted

　　B2a） Identify the overall objectives of the auditor

　　and the need to conduct an audit in

　　accordance with ISAs.[2]

　　Old C1a） and c） combined

　　E2g） Explain the auditor’s responsibilities and

　　describe procedures to be applied in relation to

　　opening balances and comparative

　　information.[2]

　　Deleted

　　E6c） Discuss the extent to which auditors are able

　　to rely on the work of internal audit.[2]

　　Combined with D6b

　　E7b） Explain how the audit of not-for-profit

　　organisations differs from the audit of for-profit

　　organisations

　　Deleted

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