Areas that may be examined in the coming F8 exam

Well it would appear that the following issues may be making an appearance

1. ISA 620 (expert)
2. ISA 530 (sampling)
3. ISA 230 (audit documentation)
4. ISA 210 (engagement letter)
5. ISA 705 (audit report - modification)
6. ISA 560 (subsequent events)
7. ISA 450 (material misstatements)
8. ISA 402 (Outsourcing)
9. ISA 610 (Internal audit)

It would suppose that there will be a question that has the following aspects

1. Audit evidence for the balance (NCA / Payable / Receivable / Inventory)
2. Audit evidence for transaction (Sales / Wages / Purchases)
3. Test of controls over purchases or sales system
4. Deficiencies in the sales or purchases system
5. Internal audit procedures - VFM audit, need for internal audit, internal audit importance.