ACCA paper F8 BPP 教材

Contents Page Introduction How the BPP ACCA-approved Study Text can help you pass v Studying F8 vii The exam paper x Part A Audit framework and regulation 1 Audit and other assurance engagements 3 2 Statutory audit and regulation 17 3 Corporate governance 35 4 Professional ethics 49 Part B Internal audit 5 Internal audit 75 Part C Planning and risk assessment 6 Risk assessment 93 7 Audit planning and documentation 117 8 Introduction to audit evidence 129 Part D Internal control 9 Internal control 141 10 Tests of controls 159 Part E Audit evidence 11 Audit procedures and sampling 191 12 Non-current assets 215 13 Inventory 225 14 Receivables 243 15 Cash and bank 257 16 Liabilities and capital 267 17 Not-for-profit organisations 281 Part F Review 18 Audit review and finalisation 295 Part G Reporting 19 Reports 313 Exam question bank 335 Exam answer bank 355 Index 393 Review form and free prize draw