F8 exam analysis By paper Pilot paper Q1 (a) (b) Pilot paper Q1 (c) Pilot paper Q1 (d) Pilot paper

r 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) 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)

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 confirmation 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 Events after the reporting date/subsequent events Audit strategy/plan/understanding entity Cash sales Analytical procedures Receivables Sampling Assertions Audit report CAAT

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) 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)

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/final audit Internal audit Cash flow 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 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

June 2013

Dec 2012

June 2012

Lily Window Glass Co (inventory count & inventory cycle & audit procedure & CAAT) Rights of auditor & Control activities-F&E & limitation of external audits Sunflower Stores Co (sources of information & audit risk & internal audit) Rose Leisure Club Co (fundamental principle & substantive procedure) Daisy Design Co (written representation & completeness of bank OD & Materiality & audit report) Pear International Co (weaknesses in sales, purchase system, NCA PPE) SP Additions & Disposal Levels of assurance Differences between internal and external audit Impact on interim and final audit Benefits of audit planning

Dec 2011

June 2011

Blair & Co (payroll, law, provision, reliance on internal audit) Internal Control & unmodified auditors report Abrahams Co (audit report & inventory valuation) Serena VDW Co (Corporate governance & auditors ethical responsib1111ilities) Humphries Co (Subsequent event &audit report) Tinkerbell Toys Co (sales & receivables) Narrative notes & internal control questionnaire & engagement letter Donald Co (audit evidences &A