ACCA F8 Exam Tips September 2017


ACCA F8 Exam Tips September 2017 session given below are just intelligent guesses from exam point of view provided by famous tuition providers. These exam tips must not be relied on totally. To increase chances of success in Exams you must prepare full breadth of syllabus and topics

ACCA F8 Exam Tips September 2017:

ACCA F8 Exam Tips September 2017 Session are given below by famous tuition providers


Part A: MCQ’s will be from any syllabus area.

Part B: Some of the frequently tested areas in the past were

  • Ethics / Conflict of Interest / Confidentiality / Audit committees
  • VFM, Outsourcing,
  • Audit risks and responses
  • Cash, inventory, purchases (including tests of control)
  • Purchases, revenue, Payroll
  • Written representations
  • Auditor’s reports
  • Limited assurance engagements
  • Expectation gap
  • Auditor rights and duties
  • Engagement letters
  • Fraud and error
  • Components of an internal control system
  • Inherent limitations of internal control
  • Risk assessment procedures
  • Financial statement assertions (Ratios)

You must learn the ISAs – not the numbers, but the objectives and key provisions of each ISA. Nearly 30% of the last exam was testing pure rote-learned knowledge.

The examiner wants QUALITY not QUANTITY – sometimes gives 1.5 marks for a well-explained point.

Look at the past exams – many of the model answers were in columnar format. Long windy paragraphs are not an option. Stay to the point and straightforward.

Time allocation is as important in this exam as it is in the others – 1.8 minutes per mark.


Section A – each mini-case question will test syllabus area A, B, C, D or E. Expect questions to focus on syllabus areas A and E.
Section B – Q16 one 30 mark question. Q17, Q18 – two 20 mark questions.
The majority of marks in each question will test syllabus areas B, C and/or D.

Q16-18 expect:
Audit planning.
Audit risk (identification & explanation of audit risks from a scenario and explanation of the auditor’s response to each risk).
Internal audit.
Internal controls (identification & explanation of deficiencies in internal control and the recommendation of suitable internal controls r description of test of controls).
Audit procedures (both substantive procedures and tests of control).


Section A: All syllabus areas, including ethics, governance and audit reports.

Section B: Practical scenario questions on internal control objectives, procedures and tests; substantive procedures; audit risk and response.

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