Work towards your ACCA qualification and membership with this ACCA AA F8 module in audit and assurance.
ACCA Audit and Assurance Module - ACCA AA F8
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Course code: EXP008
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Course overview
- Start working towards a prestigious qualification that is respected globally thanks to their reputation for excellence with this ACCA FR F8 Audit and Assurance module.
- Stand out to potential employers and demonstrate your technical skills, strategic thinking, and commitment to your career.
- Take advantage of the ACCA's dedicated 24-hour support service if you have any questions or need advice during your studies.
This ACCA AA F8 Audit and Assurance module is designed to develop your knowledge of the nature, purpose, and scope of assurance engagements, and how it leads into audit planning. During this course, you’ll learn more about the functions of audit, as well as gaining an understanding of the internal controls and techniques for audits.
To achieve the full ACCA membership qualification you will need to complete this course, as well as 12 other modules. Alternatively, you can complete this module, plus the following five modules to achieve the ACCA Fundamentals – Applied Skills qualification:
- ACCA LW F4 Corporate and Business Law
- ACCA PM F5 Performance Management
- ACCA TX F6 Taxation
- ACCA FR F7 Financial Reporting
- ACCA FM F9 Financial Management
Or, if you’re looking to simply develop your knowledge of business environments, you can also study this course on its own.
Read our guide to the ACCA course and modules.
Course content
- The concept of audit and other assurance engagements
- External audits
- Corporate governance
- Professional ethics and ACCA's Code of Ethics and Conduct
- Obtaining, accepting, and continuing audit engagements
- Objective and general principles
- Assessing audit risks
- Understanding the entity, its environment, and the applicable financial reporting framework
- Fraud, laws, and regulation
- Audit planning and documentation
- Internal control systems
- The use and evaluation of systems of internal control by auditors
- Tests of controls
- Communication on internal control
- Internal audit and governance and the differences between external audit and internal audit
- The scope of the internal audit function, outsourcing, and internal audit assignments
- Assertions and audit evidence
- Audit procedures
- Audit sampling and other means of testing
- The audit of specific items
- Automated tools and techniques
- The work of others
- Not-for-profit organisations
- Subsequent events
- Going concern
- Written representations
- Audit finalisation and the final review
- The Independent Auditor's Report
- Use computer technology to efficiently access and manipulate relevant information
- Work on relevant response options, using available functions and technology as would be required in the workplace
- Navigate windows and computer screens to create and amend responses to exam requirements, using the appropriate tools
- Present data and information effectively, using the appropriate tools
Awarding body
ACCA (Association of Chartered Certified Accountants) are a global body for professional accountants based on international accounting standards. It is currently the world’s largest accountancy body, with nearly 700,000 members and students in 180 countries.
With a network of 83 offices and active centres around the world, the ACCA also have 57 global accountancy partnerships. Within Europe, they are a recognised supervisory body for the purposes of licensing auditors and finance professionals in the European Union.
Extra information
During this course, you will complete a number of progress tests and mock exams in preparation for your exam. You will need to sit an exam at the end of this module in order to achieve a pass.
Exams are not included in the cost of this course. You will need to book and pay for your exams directly with ACCA.
Course duration varies depending on when you enrol and start the course.
This course is offered on a distance learning basis, meaning you will have access to your required study materials. You will also have unlimited support from your personal tutor via email. Studying via distance learning means you can fit your studies around your commitments and progress at your own pace.
On successful completion of your exam, will receive a pass in the ACCA AA F8 Audit and Assurance module. This pass will count towards your overall ACCA membership and qualification.
The skills developed during this course will enable you to apply for the following roles:
- Assistant accountant
- Senior bookkeeper
- Accounts assistant
- Audit trainee
- Credit controller
- Finance assistant
- Finance officer
- Payroll supervisor
- Tax assistant
Take a read of our ‘How to Become an Accountant‘ career guide.
FAQs
In order to study this course, you must have completed one of the following:
- ACCA Applied Knowledge exams
- ACCA Diploma in Accounting and Business (RQF Level 4)
- Relevant Accounting or Finance degree level qualification
Proof of these qualifications must be provided when registering with ACCA as a student.
To achieve the full ACCA qualification, you will need to complete a total of 36 months of work experience in a relevant accounting or finance role. This work will need to be supervised and signed off by a practical experience supervisor.
You can start your work experience at any time and can continue gaining experience after completion of your exams.
There may be exemptions depending on what qualifications you already have. To find out if you are eligible to claim for an exemption, use the ACCA exemptions calculator.
Students will be required to pay a fee for each exam exemption, these can only be awarded by ACCA directly.
- Online learning platform
- Video tutorials and webinars
- Exam kit and progress tests
- Personal study plan
- Dedicated personal tutor support
- Dedicated learner services
- FREE CV critique service
- FREE employability guide to help you impress future employers
- FREE XO Student Discounts membership
Registration fees and exams are not included in the cost of this course. You will need to book and pay for these directly with ACCA.
That's not a problem. We want to make sure you're 100% confident about enrolling on the course and starting your study. So, just give our team of education specialists a call on 03300 563 100 and they'll do their best to help.
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