F8 Audit and Assurance Technical Articles

by Eduyush Team

The Association of Chartered Certified Accountants (ACCA) has a vast library of technical articles covering various accounting and finance topics. 

This index links ACCA's most popular articles on AA, organized by subject. Whether you are an ACCA member, these resources can help deepen your understanding of auditing principles and practices and help you pass the AA exams.

The articles are updated regularly, so be sure to check back often!

Audit framework and regulation (A)

Laws and regulations

Auditors should understand both their responsibilities under the law as well as those of management.

Planning and risk assessment (B)

Risk and understanding the entity

Those interested in the audit field must be well versed with ISA 315 (Revised 2019).

Audit risk

The concept of audit risk is outlined and explained in this article. The essential standards that guide auditors about risks they might face are also introduced, giving you a better understanding of your chances should something go wrong while performing an examination.

ISA 330 and responses to assessed risks

Outlining the requirements of ISA 330.

Audit working papers

How working papers provide evidence that an effective, efficient, and economic audit has been carried out.

Internal control (C)

The audit of wages

Also available as a podcast on iTunes

This article will help you better understand the different payroll frauds that could be affecting your company. You'll learn about how these crimes work, what precautions must be taken to prevent them from happening, and which internal controls need improvement or replacement after an audit has already been done on one stage of the wages system.

Specific aspects of auditing in a computer-based environment

This article guides how to audit in a computer-based accounting environment.

Auditing in a computer-based environment

This article will help you understand computer-based controls and how they may appear on an exam.

Audit evidence (D)

The audit of assertions

The following article discusses the various types of assertiveness and provides helpful tips for answering questions on this topic.

Audit sampling

Review and reporting (E)

The auditor's report

The new standards on auditor reporting from the IAASB project in 2015 will be examinable starting September 2016. This means that candidates must know about these requirements and responsibilities for their upcoming exams, which could give them an edge over others competing with the same degree program qualifications!

Going concern

When preparing for the AA exam, it is essential to understand your respective responsibilities as an auditor and those related to management. This article discusses these different aspects in more detail to better prepare yourself going forward!. Watch a lecture on Going concern to understand the concept better.

Subsequent events

The article discusses how subsequent events can affect an entity's financial statements and what auditors need to know.

Multiple areas

Using the work of internal auditors

The article discusses how internal auditors, who work for the entity but are separate from it in many ways and could be seen as enemies by some populations due to their access to sensitive information regarding fraud or other illegal activities within an organization if given too much power. However, there's been a push towards exploring this idea of providing direct assistance, which has benefits over just handing out reports because what good does that do?

Analytical procedures

An overview of the analytical procedures relevant to the audit papers.

Closing Comments:

 If you want to deepen your understanding of auditing principles and practices, or need help passing the AA exams, check out ACCA's vast library of technical articles. Updated regularly, these resources can provide you with everything you need to know to succeed. And if you're looking for more comprehensive training, be sure to visit Eduyush.com – where we offer BPP Training that will prepare you for success. Thanks for reading!

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ACCA exam students will find a range of technical articles to support their studies on the ACCA website. These articles are aimed at providing exam-focused insights and are written by the ACCA Examination team members.

The range of articles includes topics such as financial reporting, taxation, audit and assurance, and business analysis. Students can also access revision resources and practice exams to help them prepare for their exams.

ACCA exam students, technical articles are an important part of exam revision.

The articles are written by ACCA's own examiners and provide insights into the exams as well as tips on how to pass them.

They also offer a deeper understanding of the key concepts tested in each exam.

In short, for ACCA students, technical articles should be an essential part of exam revision.

It depends on what you are looking for in a study text. Kaplan offers a more concise overview of the syllabus, while Bpp provides more examples and exercises. Ultimately, it is important to find a study text that best suits your needs and learning style.

If you are looking for a study text that provides an in-depth analysis of the syllabus, Bpp would be the better option. However, if you are looking for a text that is easier to read and covers all the key topics, Kaplan would be the better choice.

Read our detailed subject wise blog to understand better.

ACCA exam students should be aware that the syllabus is not static and it does change every year. This is important to keep in mind when studying for your exams, as you need to make sure that you are covering all the relevant content.

The ACCA syllabus is reviewed and updated on an annual basis, in order to reflect the latest changes in accounting and business practice. The updates are designed to ensure that students are equipped with the knowledge they need to work in today's competitive environment. So it's essential that you keep up-to-date with the latest changes and make sure that you're studying all the relevant topics.

The hardest ACCA paper is the F5 performance management paper. This is because it requires a detailed knowledge of financial accounting and management accounting in order to pass.

Other papers that are difficult include the F7 financial reporting paper and the P2 advanced auditing and assurance paper. However, all of the ACCA papers are challenging, so it is important to thoroughly prepare for each one before sitting the exam.