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F8 exam analysis
By paper
Pilot paper Q1 (a) (b) Purchases/payables
Pilot paper Q1 (c) Computer controls
Pilot paper Q1 (d) CAAT
Pilot paper Q2 (a) Engagement letter
Pilot paper Q2 (b) Audit evidence
Pilot paper Q2 (c) Audit report
Pilot paper Q3 (a) Ethics
Pilot paper Q3 (b) Corporate governance
Pilot paper Q3 (c) Audit committee
Pilot paper Q4 (a) Wages
Pilot paper Q4 (b) Fraud
Pilot paper Q4 (c) Use of experts/reliance on internal audit
Pilot paper Q5 (a) (b) Events after the reporting date/subsequent events
Pilot paper Q5 (c) Audit report
December 2007 Q1 (a) Audit procedures - purchases
December 2007 Q1 (b) (c) (d) Inventory
December 2007 Q2 (a) Ethics
December 2007 Q2 (B) Going concern
December 2007 Q3 (a) Internal audit
December 2007 Q3 (b) Petty cash
December 2007 Q4 CAAT
December 2007 Q5 (a) (b) (c) Audit report
June 2008 Q1 (a) and (b) Internal controls receivables and sales
June 2008 Q1 (b) Assertions
June 2008 Q1 (c) Receivables circularisation
June 2008 Q2 (a) and (c) Audit evidence
June 2008 Q2 (b) Management representation
June 2008 Q3 (a) and (b) Analytical procedures
June 2008 Q3 (c) Bank conrmation
June 2008 Q4 Internal audit
June 2008 Q5 (a) (b) (c) Going concern
June 2008 Q5 (d) Assurance
December 2008 Q1 (a) (b) Internal controls - wages
December 2008 Q1 (c) Analytical procedures
December 2008 Q1 (d) Audit evidence
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December 2008 Q2 (a) Use of experts/reliance on internal audit
December 2008 Q2 (b) Auditors rights
December 2008 Q2 (c) Assertions
December 2008 Q3 (a) Ethics
December 2008 Q3 (b) Internal audit
December 2008 Q4 (a) Audit risk
December 2008 Q4 (b) Control environment
December 2008 Q5 Events after the reporting date/subsequent events
June 2009 Q1 (a) Audit strategy/plan/understanding entity
June 2009 Q1 (b) Cash sales
June 2009 Q1 (c) Analytical procedures
June 2009 Q1 (d) Receivables
June 2009 Q2 (a) Sampling
June 2009 Q2 (b) Assertions
June 2009 Q2 (c) Audit report
June 2009 Q3 (a) CAAT
June 2009 Q3 (b) Audit documentation
June 2009 Q4 (a) Internal audit
June 2009 Q4 (b) Audit committee
June 2009 Q5 (a) Inventory
June 2009 Q5 (b) Fraud
June 2009 Q5 (c) Ethics
December 2009 Q1 (a) Audit strategy/plan/understanding entity
December 2009 Q1 (b) (c) Substantive tests
December 2009 Q1 (d) Audit risk
December 2009 Q1 (e) Inventory
December 2009 Q2 (a) Audit evidence
December 2009 Q2 (b) Those charged with governance
December 2009 Q3 (a) Audit strategy/plan/understanding entity
December 2009 Q3 (b) (c) Control environment
December 2009 Q3 (d) Non-current assets
December 2009 Q4 (a) Interim/nal audit
December 2009 Q4 (b) Internal audit
December 2009 Q4 (c) Cash ow
December 2009 Q4 (d) Assurance
December 2009 Q5 (a) Assertions
December 2009 Q5 (b) Audit risk
December 2009 Q5 (c) Contingencies
June 2010 Q1 (a) (b) Audit planning
June 2010 Q1 (c) (d) (i) Inventory
June 2010 Q1 (d) (ii) Contingencies
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June 2010 Q2 (a) Assurance
June 2010 Q2 (b) Materiality
June 2010 Q3 Cash
June 2010 Q4 (a) (b) Ethics
June 2010 Q4 (c) New audit engagement
June 2010 Q5 (a) (b) (c) Going concern
June 2010 Q4 (d) Audit report
December 2010 Q1 (a) Internal control
December 2010 Q1 (b) (c) Purchases/payables
December 2010 Q1 (d) Internal audit
December 2010 Q2 (a) True and fair
December 2010 Q2 (b) ISAs
December 2010 Q2 (c) Audit documentation
December 2010 Q3 (a) Preconditions for an audit
December 2010 Q3 (b) Audit strategy/plan/understanding entity
December 2010 Q3 (c) Analytical procedures
December 2010 Q4 (a) (b) Value for money audits
December 2010 Q4 (c) Non-current assets
December 2010 Q5 (a) Accounting estimates
December 2010 Q5 (b) (c) Management representation
June 2010 Q1 (a) Tests of control
June 2010 Q1 (b) Substantive tests
June 2010 Q1 (c) Fraud
June 2010 Q1 (d) Substantive tests
June 2010 Q2 (a) Audit documentation
June 2010 Q2 (b) Engagement letter
June 2010 Q3 (a) Audit evidence
June 2010 Q3 (b) Audit risk
June 2010 Q4 (a) Ethics
June 2010 Q4 (b) Internal audit
June 2010 Q4 (c) Ethics
June 2010 Q5 (a) Misstatement
June 2010 Q5 (b) Use of experts/reliance on internal audit
June 2010 Q5 (c) Audit report
December 2011 Q1 (a) Internal control - wages
December 2011 Q1 (b) Substantive tests
December 2011 Q1 (c) Law and regulations
December 2011 Q1 (d) Substantive tests
December 2011 Q1 (e) Use of experts/reliance on internal audit
December 2011 Q2 (a) Internal control
December 2011 Q2 (b) Audit report
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December 2011 Q3 (a) (b) Audit risk
December 2011 Q3 (c) Inventory
December 2011 Q4 (a) (b) Corporate governance
December 2011 Q4 (c) Ethics
December 2011 Q5 (a) (b) Events after the reporting date/subsequent events
June 2012 Q1 (a) Internal control weaknesses and tests of control
June 2012 Q1 (b) Non-current assets
June 2012 Q1 (c) Assurance
June 2012 Q1 (d) Internal audit compared to external
June 2012 Q1 (e) Internal audit
June 2012 Q2 (a) Audit planning
June 2012 Q2 (b) Sampling
June 2012 Q2 (c) Audit report
June 2012 Q3 (a) Fraud
June 2012 Q3 (b) Ethics
June 2012 Q3 (c) Audit committee
June 2012 Q4 (a) Assertions
June 2012 Q4 (b) Substantive tests
June 2012 Q4 (c) Working papers
June 2012 Q5 (a) Analytical procedures
June 2012 Q5 (b)(c)(d) Going concern
December 2012 Q1 (a) (b) Inventory count
December 2012 Q1 (c) CAAT
December 2012 Q2 (a) Rights of auditors
December 2012 Q2 (b) Control activities
December 2012 Q2 (c) Limitations of audits
December 2012 Q3 (a) Understanding an entity information sources
December 2012 Q3 (b) Audit risks
December 2012 Q3 (c) Internal audit
December 2012 Q4 (a) Ethics
December 2012 Q4 (b) Substantive procedures
December 2012 Q5 (a) Written representations
December 2012 Q5 (b) Oral representation
December 2012 Q5 (c) Audit reports response to issues
June 2013 Q1 (a) Communication to those charged with governance
June 2013 Q1 (b) Internal control - purchases system
June 2013 Q1 (c) Computer controls
June 2013 Q1 (d) Cash
June 2013 Q2 (a) Ethics
June 2013 Q2 (b) Going concern
June 2013 Q2 (c) Emphasis of matter
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June 2013 Q3 (a) Materiality
June 2013 Q3 (b) (c) Analytical procedures
June 2013 Q4 (a) Audit evidence
June 2013 Q4 (b) (c) (d) Internal audit
June 2013 Q5 (a) Elements of an assurance engagement
June 2013 Q5 (b) Events after the reporting date/subsequent events
June 2013 Q5 (c) Audit report
December 2013 Q1 (a) (b) Audit risk
December 2013 Q1 (c) Audit strategy
December 2013 Q1 (d) Audit evidence
December 2013 Q2 (a) Test of control and substantive test
December 2013 Q2 (b) Reliability of audit evidence
December 2013 Q2 (c) Review of nancial statements
December 2013 Q3 (a) Audit documentation
December 2013 Q3 (b) (c) Internal controls sales
December 2013 Q4 (a) New audit engagement
December 2013 Q4 (b) Engagement letter
December 2013 Q4 (c) Ethics
June 2014 Q1 (a) Internal control - payroll
June 2014 Q1 (b) Interim/nal audit
June 2014 Q1 (c) Substantive tests
June 2014 Q1 (d) Tax audit procedures
June 2014 Q2 (a) Value for money audit
June 2014 Q2 (b) Audit documentation
June 2014 Q2 (c) Sampling
June 2014 Q3 (a) Audit risks
June 2014 Q3 (b) Perpetual inventory counts
June 2014 Q3 (c) Directors bonus payments
June 2014 Q4 (a) Internal audit outsourcing
June 2014 Q4 (b) Corporate governance
June 2014 Q5 (a) Uncorrected misstatement
June 2014 Q5 (b) Going concern audit procedures
June 2014 Q5 (b) Going concern audit report
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F8 exam analysis
By subject
December 2010 Q5 (a) Accounting estimates
June 2008 Q3 (a) and (b) Analytical procedures
December 2008 Q1 (c) Analytical procedures
June 2009 Q1 (c) Analytical procedures
December 2010 Q3 (c) Analytical procedures
June 2012 Q5 (a) Analytical procedures
June 2013 Q3 (b) (c) Analytical procedures
June 2008 Q1 (b) Assertions
December 2008 Q2 (c) Assertions
June 2009 Q2 (b) Assertions
December 2009 Q5 (a) Assertions
June 2012 Q4 (a) Assertions
June 2008 Q5 (d) Assurance
December 2009 Q4 (d) Assurance
June 2010 Q2 (a) Assurance
June 2012 Q1 (c) Assurance
Pilot paper Q3 (c) Audit committee
June 2009 Q4 (b) Audit committee
June 2012 Q3 (c) Audit committee
June 2009 Q3 (b) Audit documentation
December 2010 Q2 (c) Audit documentation
June 2010 Q2 (a) Audit documentation
December 2013 Q3 (a) Audit documentation
June 2014 Q2 (b) Audit documentation
Pilot paper Q2 (b) Audit evidence
June 2008 Q2 (a) and (c) Audit evidence
December 2008 Q1 (d) Audit evidence
December 2009 Q2 (a) Audit evidence
June 2010 Q3 (a) Audit evidence
June 2013 Q4 (a) Audit evidence
December 2013 Q1 (d) Audit evidence
June 2010 Q1 (a) (b) Audit planning
June 2012 Q2 (a) Audit planning
December 2007 Q1 (a) Audit procedures - purchases
Pilot paper Q2 (c) Audit report
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Pilot paper Q5 (c) Audit report
December 2007 Q5 (a) (b) (c) Audit report
June 2009 Q2 (c) Audit report
June 2010 Q4 (d) Audit report
June 2010 Q5 (c) Audit report
December 2011 Q2 (b) Audit report
June 2012 Q2 (c) Audit report
June 2013 Q5 (c) Audit report
December 2012 Q5 (c) Audit reports response to issues
December 2008 Q4 (a) Audit risk
December 2009 Q1 (d) Audit risk
December 2009 Q5 (b) Audit risk
June 2010 Q3 (b) Audit risk
December 2011 Q3 (a) (b) Audit risk
December 2013 Q1 (a) (b) Audit risk
December 2012 Q3 (b) Audit risks
June 2014 Q3 (a) Audit risks
December 2013 Q1 (c) Audit strategy
June 2009 Q1 (a) Audit strategy/plan/understanding entity
December 2009 Q1 (a) Audit strategy/plan/understanding entity
December 2009 Q3 (a) Audit strategy/plan/understanding entity
December 2010 Q3 (b) Audit strategy/plan/understanding entity
December 2008 Q2 (b) Auditors rights
June 2008 Q3 (c) Bank conrmation
Pilot paper Q1 (d) CAAT
December 2007 Q4 CAAT
June 2009 Q3 (a) CAAT
December 2012 Q1 (c) CAAT
June 2010 Q3 Cash
June 2013 Q1 (d) Cash
December 2009 Q4 (c) Cash ow
June 2009 Q1 (b) Cash sales
June 2013 Q1 (a) Communication to those charged with governance
Pilot paper Q1 (c) Computer controls
June 2013 Q1 (c) Computer controls
December 2009 Q5 (c) Contingencies
June 2010 Q1 (d) (ii) Contingencies
December 2012 Q2 (b) Control activities
December 2008 Q4 (b) Control environment
December 2009 Q3 (b) (c) Control environment
Pilot paper Q3 (b) Corporate governance
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December 2011 Q4 (a) (b) Corporate governance
June 2014 Q4 (b) Corporate governance
June 2014 Q3 (c) Directors bonus payments
June 2013 Q5 (a) Elements of an assurance engagement
June 2013 Q2 (c) Emphasis of matter
Pilot paper Q2 (a) Engagement letter
June 2010 Q2 (b) Engagement letter
December 2013 Q4 (b) Engagement letter
Pilot paper Q3 (a) Ethics
December 2007 Q2 (a) Ethics
December 2008 Q3 (a) Ethics
June 2009 Q5 (c) Ethics
June 2010 Q4 (a) (b) Ethics
June 2010 Q4 (a) Ethics
June 2010 Q4 (c) Ethics
December 2011 Q4 (c) Ethics
June 2012 Q3 (b) Ethics
December 2012 Q4 (a) Ethics
June 2013 Q2 (a) Ethics
December 2013 Q4 (c) Ethics
Pilot paper Q5 (a) (b) Events after the reporting date/subsequent events
December 2008 Q5 Events after the reporting date/subsequent events
December 2011 Q5 (a) (b) Events after the reporting date/subsequent events
June 2013 Q5 (b) Events after the reporting date/subsequent events
Pilot paper Q4 (b) Fraud
June 2009 Q5 (b) Fraud
June 2010 Q1 (c) Fraud
June 2012 Q3 (a) Fraud
December 2007 Q2 (B) Going concern
June 2008 Q5 (a) (b) (c) Going concern
June 2010 Q5 (a) (b) (c) Going concern
June 2012 Q5 (b)(c)(d) Going concern
June 2013 Q2 (b) Going concern
June 2014 Q5 (b) Going concern audit procedures
June 2014 Q5 (b) Going concern audit report
December 2009 Q4 (a) Interim/nal audit
June 2014 Q1 (b) Interim/nal audit
December 2007 Q3 (a) Internal audit
June 2008 Q4 Internal audit
December 2008 Q3 (b) Internal audit
June 2009 Q4 (a) Internal audit
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December 2009 Q4 (b) Internal audit
December 2010 Q1 (d) Internal audit
June 2010 Q4 (b) Internal audit
June 2012 Q1 (e) Internal audit
December 2012 Q3 (c) Internal audit
June 2013 Q4 (b) (c) (d) Internal audit
June 2012 Q1 (d) Internal audit compared to external
June 2014 Q4 (a) Internal audit outsourcing
December 2010 Q1 (a) Internal control
December 2011 Q2 (a) Internal control
June 2014 Q1 (a) Internal control - payroll
June 2013 Q1 (b) Internal control - purchases system
December 2011 Q1 (a) Internal control - wages
June 2012 Q1 (a) Internal control weaknesses and tests of control
June 2008 Q1 (a) and (b) Internal controls receivables and sales
December 2013 Q3 (b) (c) Internal controls sales
December 2008 Q1 (a) (b) Internal controls - wages
December 2007 Q1 (b) (c) (d) Inventory
June 2009 Q5 (a) Inventory
December 2009 Q1 (e) Inventory
June 2010 Q1 (c) (d) (i) Inventory
December 2011 Q3 (c) Inventory
December 2012 Q1 (a) (b) Inventory count
December 2010 Q2 (b) ISAs
December 2011 Q1 (c) Law and regulations
December 2012 Q2 (c) Limitations of audits
June 2008 Q2 (b) Management representation
December 2010 Q5 (b) (c) Management representation
June 2010 Q2 (b) Materiality
June 2013 Q3 (a) Materiality
June 2010 Q5 (a) Misstatement
June 2010 Q4 (c) New audit engagement
December 2013 Q4 (a) New audit engagement
December 2009 Q3 (d) Non-current assets
December 2010 Q4 (c) Non-current assets
June 2012 Q1 (b) Non-current assets
December 2012 Q5 (b) Oral representation
June 2014 Q3 (b) Perpetual inventory counts
December 2007 Q3 (b) Petty cash
December 2010 Q3 (a) Preconditions for an audit
Pilot paper Q1 (a) (b) Purchases/payables
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December 2010 Q1 (b) (c) Purchases/payables
June 2009 Q1 (d) Receivables
June 2008 Q1 (c) Receivables circularisation
December 2013 Q2 (b) Reliability of audit evidence
December 2013 Q2 (c) Review of nancial statements
December 2012 Q2 (a) Rights of auditors
June 2009 Q2 (a) Sampling
June 2012 Q2 (b) Sampling
June 2014 Q2 (c) Sampling
December 2012 Q4 (b) Substantive procedures
December 2009 Q1 (b) (c) Substantive tests
June 2010 Q1 (b) Substantive tests
June 2010 Q1 (d) Substantive tests
December 2011 Q1 (b) Substantive tests
December 2011 Q1 (d) Substantive tests
June 2012 Q4 (b) Substantive tests
June 2014 Q1 (c) Substantive tests
June 2014 Q1 (d) Tax audit procedures
December 2013 Q2 (a) Test of control and substantive test
June 2010 Q1 (a) Tests of control
December 2009 Q2 (b) Those charged with governance
December 2010 Q2 (a) True and fair
June 2014 Q5 (a) Uncorrected misstatement
December 2012 Q3 (a) Understanding an entity information sources
Pilot paper Q4 (c) Use of experts/reliance on internal audit
December 2008 Q2 (a) Use of experts/reliance on internal audit
June 2010 Q5 (b) Use of experts/reliance on internal audit
December 2011 Q1 (e) Use of experts/reliance on internal audit
June 2014 Q2 (a) Value for money audit
December 2010 Q4 (a) (b) Value for money audits
Pilot paper Q4 (a) Wages
June 2012 Q4 (c) Working papers
December 2012 Q5 (a) Written representations