ACCA AA (Audit & Assurance)
Practice Questions (6)- Syllabus Section D
ACCA Audit & Assurance (AA, was F8) Syllabus Sections D is about Audit Evidence while they cover:
1. Financial statement assertions and audit evidence
2. Audit procedures
3. Audit sampling and other means of testing
4. The audit of specific items
5. Computer-assisted audit techniques
6. The work of others
7. Not-for-profit organisations
Financial statement assertions & audit evidence, audit procedures, sampling, CAAT and specific items (e.g. inventory, receivables and fixed assets) in Section D are covered. It is expected to spend approximately 20 minutes to complete.
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