Аннотация
The Association of Chartered Certified Accountants (ACCA) is the global body for professional accountants. With over 100 years of providing world-class accounting and finance qualifications, the ACCA has significantly raised its international profile in recent years and now supports a BSc (Hons) in Applied Accounting and an MBA.BPP Learning Media is an ACCA Official Publisher. The F8 Audit and Assurance paper aims to develop your knowledge and understanding of the process of carrying out an assurance engagement, using the external audit as an example. As well as emphasising the practical aspects of carrying out assurance engagements, this paper also seeks to establish your understanding of the professional regulatory framework in place.It focuses on the following key themes: * Audit framework and regulation, including ethical and professional considerations * Internal audit and how this differs from the external audit * The external audit process, from planning through to audit fieldwork and final review * Reporting - the audit report and other reports.The F8 Practice & Revision Kit provides you with a range of exam-standard questions in the style of the F8 paper, as well as a suggested question plan to assist you in your revision phase. All answers include useful references back to the Study Text so that you can go back to the material if you need to. Questions contain excellent commentary in the form of 'top tips' and 'easy marks' guidance to aid in perfecting your exam technique. The kit also contains three mock exams, including the pilot paper.BPP Learning Media is the publisher of choice for many ACCA students and tuition providers worldwide. Join them and plug into a world of expertise in ACCA exams.
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