Transcription of Paper F8 - ACCA Global
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Paper F8 - ACCA Global
Fundamentals Level Skills ModuleTime allowedReading and planning: 15 minutesWriting:3 hoursThis Paper is divided into two sections:Section A ALL 12 questions are compulsory and MUST beattemptedSection B ALL SIX questions are compulsory and MUST beattemptedDo NOT open this Paper until instructed by the reading and planning time only the question Paper may be annotated. You must NOT write in your answer booklet untilinstructed by the question Paper must not be removed from the examination F8 Audit and AssuranceThursday 4 December 2014 The Association of Chartered Certified AccountantsSection A ALL 12 questions are compulsory and MUST be attemptedPlease use the space provided on the inside of the Candidate Answer Booklet to indicate your chosen answer to eachmultiple choice Which TWO of the following should be included in an audit engagement letter?(1) Objective and scope of the audit(2) Results of previous audits(3) Management s responsibilities(4) Need to maintain professional scepticismA1 and 2B1 and 3C2 and 4D3 and 4(2 marks)2 Auditors have a professional duty of confidentiality under ACCA s Code of Ethics and Conduct; voluntary disclosure ofinformation may be necessary in certain which TWO of the following situations should an auditor make VOLUNTARY disclosure?
Section A – ALL 12 questions are compulsory and MUST be attempted Please use the space provided on the inside of the Candidate Answer Booklet to …
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