Kaplan
　　MCQs on the whole syllabus.
　　Ethics.
　　Audit  riskand auditor response (including ratio calculations).
　　Internal control: deficiencies, implications andrecommendations (purchases and payables cycle).
　　Audit evidence and substantive testing.
　　Subsequent events, written representations and  going concern.
　　Modified auditor’s reports.
　　BPP
　　ACCA F8 has had the following exam format sincethe December 2014 exam sitting.
　　SectionA
　　12 multiple choice questions of which eight areworth 2 marks each and four are worth 1 mark each. The MCQs will largely beknowledge based and will balance out the questions in Section B to make surethat all aspects of the syllabus are examined.
　　SectionB
　　Q1 – Q4: Four 10 mark questions. These will testsingle topic areas of the syllabus and so will either test syllabus area A, B,C, D or E. The questions will be broken down into sub requirements and may alsobe based on a short scenario.
　　Areas expected to be tested in questions 1 to 4include ethical threats and safeguards, corporate governance and internalaudit, audit planning, materiality, audit procedures (especially substantiveprocedures), audit finalisation and audit reports.
　　Q5 & Q6: Two 20 mark questions which will bebroken down into sub requirements and be scenario based. The majority of marksin each question will test syllabus areas B, C and/or D.
　　Areas expected to be tested in questions 5 and 6include audit risk, internal control and audit procedures (both substantiveprocedures and tests of controls).
　　F8 has the following syllabus areas:
　　A Audit framework and regulation
　　B Planning and risk assessment
　　C Internal control
　　D Audit evidence
　　E Review and reporting
　　General advice
　　Where questions are based on a scenario it isessential that you use the information in the scenario to make your answersrelevant.
　　At the beginning of the exam you are given 15minutes “reading and planning” time. During this time you can read and annotateyour question paper and so this is a perfect chance to make notes next to theinformation in the scenarios of things to include in your answer.
　　During this time you should also think about howyou will present your answer – try to use a tabular format in your solutionswhere relevant as the examiner has stated that candidates who do this scorebetter.
　　Finally pay attention to the verbs used inquestion requirements as these indicate the number of marks available. Forexample, the verb “explain” requires a sentence and will score one mark ifproperly explained whereas the verb “list” simply requires you to list outinformation with no further explanation and this will score ? mark per point.
　　LSBF
　　SectionA
　　12 MCQs from across whole syllabus.
　　SectionB
　　Substantive procedures
　　Purchases.
　　Trade payables.
　　Provisions.
　　Bank and cash.
　　Internal controls
　　Purchases (control deficiencies, recommendations,tests of control).
　　Audit risk and response
　　Written scenario plus ratios/analyticalprocedures.
　　Ethics
　　Threats to objectivity.
　　Confidentiality.
　　Audit reports
　　Scenarios to test the various reportmodifications.
　　Internal audit
　　Reliance by external audit.
　　Roles.
　　Other
　　CAATs.
　　ISA240  Fraud.
　　ISA250  Lawsand Regulations.
　　Positive and Negative Assurance.