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ACCA Exam tips for June 2008 – FTC –F8

F8 – Audit and Assurance

Tips include:

* Identify and explain / address risks in a scenario

* Substantive tests on debtors/receivables, stock/inventory

* Weaknesses in internal controls and recommendations (sales, payroll)

* Types of assurance assignments

* Completion – overall review

* Confidentiality and conflicts of interest

* Role of internal audit, reliance by external auditors

 

 

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