ACCA. Paper F8. Audit and assurance. Pocket notes
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1 ACCA Paper F8 Audit and assurance Pocket notes
2 Audit and assurance British library cataloguing-in-publication data A catalogue record for this book is available from the British Library. Published by: Kaplan Publishing UK Unit 2 The Business Centre Molly Millars Lane Wokingham Berkshire RG41 2QZ ISBN: Kaplan Financial Limited, 2015 Printed and bound in Great Britain. The text in this material and any others made available by any Kaplan Group company does not amount to advice on a particular matter and should not be taken as such. No reliance should be placed on the content as the basis for any investment or other decision or in connection with any advice given to third parties. Please consult your appropriate professional adviser as necessary. Kaplan Publishing Limited and all other Kaplan group companies expressly disclaim all liability to any person in respect of any losses or other claims, whether direct, indirect, incidental, consequential or otherwise arising in relation to the use of such materials. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of Kaplan Publishing. ii kaplan publishing
3 paper F8 Contents Chapter 1: Introduction to assurance...1 Chapter 2: Rules and regulation...7 Chapter 3: Ethics and acceptance...13 Chapter 4: Risk...25 Chapter 5: Planning...35 Chapter 6: Evidence...45 Chapter 7: Systems and controls...57 Chapter 8: Procedures...69 Chapter 9: Completion and review...81 Chapter 10: Reporting...91 Chapter 11: Corporate governance...99 Chapter 12: Internal audit Index...I.1 kaplan publishing iii
4 Audit and assurance Exam format Section A: 8 x 2 mark objective test questions Number of marks 4 x 1 mark objective test questions 20 Section B: 4 x 10 mark questions (mainly scenario based) 40 2 x 20 mark questions (mainly scenario based) 40 Any part of the syllabus can be tested in any section. 100 The 20 mark questions will focus on planning and risk assessment, internal controls and substantive procedures. Total time allowed: 3 hours plus 15 minutes reading and planning time iv kaplan publishing
5 paper F8 Aim of the paper To develop knowledge and understanding of the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework. The keys to success in Paper F8 Answer the question Read the question extremely carefully, paying attention to the verbs telling you what to do, and to the mark allocation. You must make (at least) one point in your answer for every mark available. kaplan publishing v
6 Audit and assurance Don t overrun your time allocation You must be absolutely strict with yourself with your time allocation for each question. 180 minutes for 100 marks means 1.8 minutes per mark. You must not spend more than 36 minutes on a 20 mark question, simply because it is much easier to pick up the first 10 marks available on a new question than the remaining 10 marks of the existing one. In the exam room, write down the times for each question, and force yourself to finish your attempt within the time available. Such discipline may not be fun, but it is the approach that will earn you most marks in the exam. Think before you start writing Take time to understand what the question is really asking. Certain words read in isolation may lead you to misinterpret the requirement. You also need to make sure that you identify the whole requirement. Some questions are actually more than one requirement. For example: Identify and explain the control deficiencies in the question and recommend solutions to overcome them. vi kaplan publishing
7 paper F8 Quality and accuracy are of the utmost importance to us so if you spot an error in any of our products, please send an to with full details, or follow the link to the feedback form in MyKaplan. Our Quality Co-ordinator will work with our technical team to verify the error and take action to ensure it is corrected in future editions. kaplan publishing vii
8 Audit and assurance viii kaplan publishing
9 chapter 1 Introduction to assurance In this chapter Assurance services. The elements of an assurance engagement. Accountability, stewardship and agency. 1
10 Introduction to assurance Assurance services The purpose of assurance services is to: increase the confidence; and reduce the risk of the users of those services. The International Framework for Assurance Engagements gives the overall guidance for carrying out assurance engagements. The practitioner: Is offering a professional service and expects to be paid Must be competent, objective and independent Work must be carried out to expected standards. 3 parties involved Responsible party Practitioner User Expresses a conclusion that provides the user with a level of assurance about that subject matter Responsible for the subject matter Evaluates or measures a subject matter Against identified suitable criteria 2 kaplan publishing
11 Chapter 1 The Framework permits only two types of assurance engagement to be performed: Reasonable assurance engagements The practitioner: gathers sufficient appropriate evidence does enough work to be able to draw reasonable, but not absolute, conclusions concludes that the subject matter conforms in all material respects with identified suitable criteria gives a report in the form of a positive statement of opinion Limited assurance engagement The practitioner: gathers sufficient appropriate evidence to be satisfied that the subject matter is plausible in the circumstances gives a report in the form of a negative statement of opinion ( nothing has come to our attention ) statutory audit. EXAMPLE EXAMPLES Review of financial statements (International Standard on Review Engagements 2400). Risk assessment reports. performance measurement reports. systems reliability reports. Reports on social and environmental issues reviews of internal control. kaplan publishing 3
12 Introduction to assurance The elements of an assurance engagement There are 5 elements of an assurance engagement: the three parties involved: the practitioner (i.e. the reviewer of the information); the intended users (of the information); and the responsible party (i.e. the preparer of the information). the subject matter under scrutiny; suitable criteria against which to judge the reliability and accuracy of the subject matter (e.g. IFRS); sufficient appropriate evidence to substantiate an opinion; and a written report in an appropriate form. Accountability, stewardship and agency Accountability means that people in positions of power can be held to account for their actions. Example Directors are accountable to the shareholders and to society at large for making decisions on behalf of the company s owners and using the assets of the company efficiently and effectively. 4 kaplan publishing
13 Chapter 1 Stewardship is the responsibility to take good care of resources. This relationship, where one person has a duty of care towards someone else, is known as a fiduciary relationship. Example Directors have a duty of stewardship of the company s assets. Agency relationships occur when one party, the principal, employs another party, the agent, to perform a task on their behalf. Example Directors can be seen as the agents of shareholders, employees as the agents of directors and external auditors as agents of shareholders. Company management are required to produce financial statements giving an account of their stewardship of the company at regular intervals, but there was a need for some kind of independent validation of the financial statements the independent audit. kaplan publishing 5
14 Introduction to assurance Benefits of audit Helps improve quality of information. Independent scrutiny. Reduces risk of management bias, fraud and error. Enhances credibility of FS. Deficiencies in internal controls highlighted. Limitations of audit FS include subjective estimates and judgments. Inherent limitations of internal controls. Representations from management not reliable. Evidence is persuasive not conclusive. Do not test all transactions, only a sample. Expectations Gap Auditor tests everything. Auditor detects all fraud and error. Auditor confirms the company is a going concern. Auditor prepares the FS. Exam focus To practise the basics use the following test your understandings (TYUs) Complete text: Chapter 1, TYU 1 Chapter 1, TYU 2 Chapter 1, TYU MCQ s 6 kaplan publishing
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