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F8 exam analysis

By paper
Pilot paper Q1 (a) (b) Pilot paper Q1 (c) Pilot paper Q1 (d) Pilot paper Q2 (a) Pilot paper Q2 (b) Pilot paper Q2 (c) Pilot paper Q3 (a) Pilot paper Q3 (b) Pilot paper Q3 (c) Pilot paper Q4 (a) Pilot paper Q4 (b) Pilot paper Q4 (c) Pilot paper Q5 (a) (b) Pilot paper Q5 (c) December 2007 Q1 (a) December 2007 Q1 (b) (c) (d) December 2007 Q2 (a) December 2007 Q2 (B) December 2007 Q3 (a) December 2007 Q3 (b) December 2007 Q4 December 2007 Q5 (a) (b) (c) June 2008 Q1 (a) and (b) June 2008 Q1 (b) June 2008 Q1 (c) June 2008 Q2 (a) and (c) June 2008 Q2 (b) June 2008 Q3 (a) and (b) June 2008 Q3 (c) June 2008 Q4 June 2008 Q5 (a) (b) (c) June 2008 Q5 (d) December 2008 Q1 (a) (b) December 2008 Q1 (c) December 2008 Q1 (d) December 2008 Q2 (a) December 2008 Q2 (b) December 2008 Q2 (c) December 2008 Q3 (a) December 2008 Q3 (b) December 2008 Q4 (a) December 2008 Q4 (b) Purchases/payables Computer controls CAAT Engagement letter Audit evidence Audit report Ethics Corporate governance Audit committee Wages Fraud Use of experts/reliance on internal audit Events after the reporting date/subsequent events Audit report Audit procedures - purchases Inventory Ethics Going concern Internal audit Petty cash CAAT Audit report Internal controls receivables and sales Assertions Receivables circularisation Audit evidence Management representation Analytical procedures Bank con rmation Internal audit Going concern Assurance Internal controls - wages Analytical procedures Audit evidence Use of experts/reliance on internal audit Auditors rights Assertions Ethics Internal audit Audit risk Control environment

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December 2008 Q5 June 2009 Q1 (a) June 2009 Q1 (b) June 2009 Q1 (c) June 2009 Q1 (d) June 2009 Q2 (a) June 2009 Q2 (b) June 2009 Q2 (c) June 2009 Q3 (a) June 2009 Q3 (b) June 2009 Q4 (a) June 2009 Q4 (b) June 2009 Q5 (a) June 2009 Q5 (b) June 2009 Q5 (c) December 2009 Q1 (a) December 2009 Q1 (b) (c) December 2009 Q1 (d) December 2009 Q1 (e) December 2009 Q2 (a) December 2009 Q2 (b) December 2009 Q3 (a) December 2009 Q3 (b) (c) December 2009 Q3 (d) December 2009 Q4 (a) December 2009 Q4 (b) December 2009 Q4 (c) December 2009 Q4 (d) December 2009 Q5 (a) December 2009 Q5 (b) December 2009 Q5 (c) June 2010 Q1 (a) (b) June 2010 Q1 (c) (d) (i) June 2010 Q1 (d) (ii) June 2010 Q2 (a) June 2010 Q2 (b) June 2010 Q3 June 2010 Q4 (a) (b) June 2010 Q4 (c) June 2010 Q5 (a) (b) (c) June 2010 Q4 (d) December 2010 Q1 (a) December 2010 Q1 (b) (c) December 2010 Q1 (d) December 2010 Q2 (a)

Events after the reporting date/subsequent events Audit strategy/plan/understanding entity Cash sales Analytical procedures Receivables Sampling Assertions Audit report CAAT Audit documentation Internal audit Audit committee Inventory Fraud Ethics Audit strategy/plan/understanding entity Substantive tests Audit risk Inventory Audit evidence Those charged with governance Audit strategy/plan/understanding entity Control environment Non-current assets Interim/ nal audit Internal audit Cash ow Assurance Assertions Audit risk Contingencies Audit planning Inventory Contingencies Assurance Materiality Cash Ethics New audit engagement Going concern Audit report Internal control Purchases/payables Internal audit True and fair

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December 2010 Q2 (b) December 2010 Q2 (c) December 2010 Q3 (a) December 2010 Q3 (b) December 2010 Q3 (c) December 2010 Q4 (a) (b) December 2010 Q4 (c) December 2010 Q5 (a) December 2010 Q5 (b) (c) June 2010 Q1 (a) June 2010 Q1 (b) June 2010 Q1 (c) June 2010 Q1 (d) June 2010 Q2 (a) June 2010 Q2 (b) June 2010 Q3 (a) June 2010 Q3 (b) June 2010 Q4 (a) June 2010 Q4 (b) June 2010 Q4 (c) June 2010 Q5 (a) June 2010 Q5 (b) June 2010 Q5 (c) December 2011 Q1 (a) December 2011 Q1 (b) December 2011 Q1 (c) December 2011 Q1 (d) December 2011 Q1 (e) December 2011 Q2 (a) December 2011 Q2 (b) December 2011 Q3 (a) (b) December 2011 Q3 (c) December 2011 Q4 (a) (b) December 2011 Q4 (c) December 2011 Q5 (a) (b) June 2012 Q1 (a) June 2012 Q1 (b) June 2012 Q1 (c) June 2012 Q1 (d) June 2012 Q1 (e) June 2012 Q2 (a) June 2012 Q2 (b) June 2012 Q2 (c) June 2012 Q3 (a) June 2012 Q3 (b)

ISAs Audit documentation Preconditions for an audit Audit strategy/plan/understanding entity Analytical procedures Value for money audits Non-current assets Accounting estimates Management representation Tests of control Substantive tests Fraud Substantive tests Audit documentation Engagement letter Audit evidence Audit risk Ethics Internal audit Ethics Misstatement Use of experts/reliance on internal audit Audit report Internal control - wages Substantive tests Law and regulations Substantive tests Use of experts/reliance on internal audit Internal control Audit report Audit risk Inventory Corporate governance Ethics Events after the reporting date/subsequent events Internal control weaknesses and tests of control Non-current assets Assurance Internal audit compared to external Internal audit Audit planning Sampling Audit report Fraud Ethics

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June 2012 Q3 (c) June 2012 Q4 (a) June 2012 Q4 (b) June 2012 Q4 (c) June 2012 Q5 (a) June 2012 Q5 (b)(c)(d) December 2012 Q1 (a) (b) December 2012 Q1 (c) December 2012 Q2 (a) December 2012 Q2 (b) December 2012 Q2 (c) December 2012 Q3 (a) December 2012 Q3 (b) December 2012 Q3 (c) December 2012 Q4 (a) December 2012 Q4 (b) December 2012 Q5 (a) December 2012 Q5 (b) December 2012 Q5 (c)

Audit committee Assertions Substantive tests Working papers Analytical procedures Going concern Inventory count CAAT Rights of auditors Control activities Limitations of audits Understanding an entity information sources Audit risks Internal audit Ethics Substantive procedures Written representations Oral representation Audit reports response to issues

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F8 exam analysis
By subject
December 2010 Q5 (a) June 2008 Q3 (a) and (b) December 2008 Q1 (c) June 2009 Q1 (c) December 2010 Q3 (c) June 2012 Q5 (a) June 2008 Q1 (b) December 2008 Q2 (c) June 2009 Q2 (b) December 2009 Q5 (a) June 2012 Q4 (a) June 2008 Q5 (d) December 2009 Q4 (d) June 2010 Q2 (a) June 2012 Q1 (c) Pilot paper Q3 (c) June 2009 Q4 (b) June 2012 Q3 (c) June 2009 Q3 (b) December 2010 Q2 (c) June 2010 Q2 (a) Pilot paper Q2 (b) June 2008 Q2 (a) and (c) December 2008 Q1 (d) December 2009 Q2 (a) June 2010 Q3 (a) June 2010 Q1 (a) (b) June 2012 Q2 (a) December 2007 Q1 (a) Pilot paper Q2 (c) Pilot paper Q5 (c) December 2007 Q5 (a) (b) (c) June 2009 Q2 (c) June 2010 Q4 (d) June 2010 Q5 (c) December 2011 Q2 (b) June 2012 Q2 (c) December 2012 Q5 (c) December 2008 Q4 (a) December 2009 Q1 (d) December 2009 Q5 (b) Accounting estimates Analytical procedures Analytical procedures Analytical procedures Analytical procedures Analytical procedures Assertions Assertions Assertions Assertions Assertions Assurance Assurance Assurance Assurance Audit committee Audit committee Audit committee Audit documentation Audit documentation Audit documentation Audit evidence Audit evidence Audit evidence Audit evidence Audit evidence Audit planning Audit planning Audit procedures - purchases Audit report Audit report Audit report Audit report Audit report Audit report Audit report Audit report Audit reports response to issues Audit risk Audit risk Audit risk

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June 2010 Q3 (b) December 2011 Q3 (a) (b) December 2012 Q3 (b) June 2009 Q1 (a) December 2009 Q1 (a) December 2009 Q3 (a) December 2010 Q3 (b) December 2008 Q2 (b) June 2008 Q3 (c) Pilot paper Q1 (d) December 2007 Q4 June 2009 Q3 (a) December 2012 Q1 (c) June 2010 Q3 December 2009 Q4 (c) June 2009 Q1 (b) Pilot paper Q1 (c) December 2009 Q5 (c) June 2010 Q1 (d) (ii) December 2012 Q2 (b) December 2008 Q4 (b) December 2009 Q3 (b) (c) Pilot paper Q3 (b) December 2011 Q4 (a) (b) Pilot paper Q2 (a) June 2010 Q2 (b) Pilot paper Q3 (a) December 2007 Q2 (a) December 2008 Q3 (a) June 2009 Q5 (c) June 2010 Q4 (a) (b) June 2010 Q4 (a) June 2010 Q4 (c) December 2011 Q4 (c) June 2012 Q3 (b) December 2012 Q4 (a) Pilot paper Q5 (a) (b) December 2008 Q5 December 2011 Q5 (a) (b) Pilot paper Q4 (b) June 2009 Q5 (b) June 2010 Q1 (c) June 2012 Q3 (a) December 2007 Q2 (B) June 2008 Q5 (a) (b) (c)

Audit risk Audit risk Audit risks Audit strategy/plan/understanding entity Audit strategy/plan/understanding entity Audit strategy/plan/understanding entity Audit strategy/plan/understanding entity Auditors rights Bank con rmation CAAT CAAT CAAT CAAT Cash Cash ow Cash sales Computer controls Contingencies Contingencies Control activities Control environment Control environment Corporate governance Corporate governance Engagement letter Engagement letter Ethics Ethics Ethics Ethics Ethics Ethics Ethics Ethics Ethics Ethics Events after the reporting date/subsequent events Events after the reporting date/subsequent events Events after the reporting date/subsequent events Fraud Fraud Fraud Fraud Going concern Going concern

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June 2010 Q5 (a) (b) (c) June 2012 Q5 (b)(c)(d) December 2009 Q4 (a) December 2007 Q3 (a) June 2008 Q4 December 2008 Q3 (b) June 2009 Q4 (a) December 2009 Q4 (b) December 2010 Q1 (d) June 2010 Q4 (b) June 2012 Q1 (e) December 2012 Q3 (c) June 2012 Q1 (d) December 2010 Q1 (a) December 2011 Q2 (a) December 2011 Q1 (a) June 2012 Q1 (a) June 2008 Q1 (a) and (b) December 2008 Q1 (a) (b) December 2007 Q1 (b) (c) (d) June 2009 Q5 (a) December 2009 Q1 (e) June 2010 Q1 (c) (d) (i) December 2011 Q3 (c) December 2012 Q1 (a) (b) December 2010 Q2 (b) December 2011 Q1 (c) December 2012 Q2 (c) June 2008 Q2 (b) December 2010 Q5 (b) (c) June 2010 Q2 (b) June 2010 Q5 (a) June 2010 Q4 (c) December 2009 Q3 (d) December 2010 Q4 (c) June 2012 Q1 (b) December 2012 Q5 (b) December 2007 Q3 (b) December 2010 Q3 (a) Pilot paper Q1 (a) (b) December 2010 Q1 (b) (c) June 2009 Q1 (d) June 2008 Q1 (c) December 2012 Q2 (a) June 2009 Q2 (a)

Going concern Going concern Interim/ nal audit Internal audit Internal audit Internal audit Internal audit Internal audit Internal audit Internal audit Internal audit Internal audit Internal audit compared to external Internal control Internal control Internal control - wages Internal control weaknesses and tests of control Internal controls receivables and sales Internal controls - wages Inventory Inventory Inventory Inventory Inventory Inventory count ISAs Law and regulations Limitations of audits Management representation Management representation Materiality Misstatement New audit engagement Non-current assets Non-current assets Non-current assets Oral representation Petty cash Preconditions for an audit Purchases/payables Purchases/payables Receivables Receivables circularisation Rights of auditors Sampling

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June 2012 Q2 (b) December 2012 Q4 (b) December 2009 Q1 (b) (c) June 2010 Q1 (b) June 2010 Q1 (d) December 2011 Q1 (b) December 2011 Q1 (d) June 2012 Q4 (b) June 2010 Q1 (a) December 2009 Q2 (b) December 2010 Q2 (a) December 2012 Q3 (a) Pilot paper Q4 (c) December 2008 Q2 (a) June 2010 Q5 (b) December 2011 Q1 (e) December 2010 Q4 (a) (b) Pilot paper Q4 (a) June 2012 Q4 (c) December 2012 Q5 (a)

Sampling Substantive procedures Substantive tests Substantive tests Substantive tests Substantive tests Substantive tests Substantive tests Tests of control Those charged with governance True and fair Understanding an entity information sources Use of experts/reliance on internal audit Use of experts/reliance on internal audit Use of experts/reliance on internal audit Use of experts/reliance on internal audit Value for money audits Wages Working papers Written representations

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