ACCA Noter Answer Paper F8 acca f8 int aa final assessment questions june09
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1 The objectivity of the external auditor may be threatened or appear to be threatened where: (i) There is undue dependence on any audit client or group of clients;.. (ii) The
2 You are an audit senior responsible for understanding the entity and its environment and assessing the risk of material misstatements for the audit of Rock for the year ending
The objective of the internal audit department is to check the accuracy of the inventory count to ensure that the physical goods inventory is correctly stated on the inventory
– Review the financial status of Green Co during the audit to identify other indicators of a going concern problem such as failure to repay loans or decrease in sales.. –
Common errors and reasons why those errors did not obtain marks included: Error Reason for lack of marks. Taking each audit report extract as a separate opinion paragraph and
Candidates were expected to identify areas of inherent risk in the charity scenario provided and then to explain the effect of each risk on the audit approach.. The question was
(iii) To report to the members where they consider that the going concern assumption has been used inappropriately, for example, when the financial statements indicate that
Example comments provided and reasons why those comments did not obtain a pass standard are noted below: Answer comment.. “The questionnaire does not need to be reviewed because
