ACCA Astranti ACCA Astranti ACCA Astranti ACCA Astranti

Helping you to pass your ACCA exams

Quick Purchase

Home Page Links:

CIMA Certificate:

CIMA Operational:

CIMA Management:

CIMA Strategic:

   Log in

   2011 Syllabus










   Sign up

   2017 Syllabus

   Case Study

   Case Study

   Case Study

   About us

   Contact us

ACCA Knowledge

ACCA Skills

ACCA Essentials

ACCA Options


















Astranti Cookie Use | Terms and Conditions | © 2015 Strategic Business Coaching
facebookACCAinstagramACCAACCAtwitterACCAyoutubeAstrantiGooglePlusACCA Astranti Number

ACCA F8 Exam Capabilities  

The outcomes of the F8 exam for students will be:

1. Explaining 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

2. Demonstrating 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

3. Describing and evaluating internal controls, techniques and audit tests, including IT systems to identify     and communicate control risks and their potential consequences, making appropriate recommendations

4. Identifying and describing 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

5. Explaining 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


ACCA F8 Exam Format and Structure

  • A 3 hour 15 minute exam (Paper based exams from September 2016 onwards)
  • A pass mark of 50%
  • All questions are compulsory
  • Section A of the exam comprises three 10 mark case-based questions. Each case has five objective test questions worth 2 marks each
  • Section B of the exam comprises one 30 mark question and two 20 mark questions

ACCA F8 Full Syllabus and Study Guide

Access the most up to date ACCA F8 Audit and Assurance Syllabus and Study Guide by going to - F8 Syllabus

ACCA F8 Useful Links

Ask a question or share something useful with us! Join the conversation below:


ACCA F8 Audit and Assurance Syllabus

The F8 Audit and Assurance exam is one of the six papers that need to be completed within the 'Skills' module. The 'Skills' module is the second and final module at the Fundamentals level.

In order to proceed to the next level, 'Professional', all exams must be successfully completed. However please note that exams do not need to taken in any specific order (e.g. F5 can be completed first followed by F4, F6 and so on).

See the diagram on our Syllabus Overview page for more details on how the F8 exam fits into the overall syllabus structure.

The aim of the F8 exam is to develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, and how to analyse and interpret those financial statements.

Free ACCA Materials

Sign up now and get instant access to your own free study materials including online Study Texts.

Your e-mail address is required to sign up. If you sign up you will not have to commit to buying anything. Your information will not be shared with any third parties.

Astranti Sign Up