F8 Audit & Assurance
 
The ACCA has been accused by September’s F8 sitters of getting its question numbers wrong!
 
There appears to have been a bit of confusion over what students needed to write down in their exam booklets. Q16, Q17 and Q18 becoming Q1, Q2 and Q3 respectively.
 
Some students felt that invigilators wasted valuable time explaining the changes and it was all very unprofessional.
 
However on one noticeboard a PQ felt if students were distracted by such a minor problem they were just using it as an excuse. He said: “If I got distracted that easy I would be distracted every time someone asked for extra paper or went to the bathroom.” He felt students need to learn to ‘zone-out’.
 
P7 Advanced Audit & Assurance
 
P7 was OK if you stuck to your timings, according to one student. Q1 seems to have been time pressured, with students admitting to throwing away a lot of time on the question. One PQ even claimed to being a bit ‘freaked’ by the question.
 
Students said the exam covered the following…
 
Q1: Audit risks, internal audit, joint ventures and intangibles.
 
Q2: Development costs, investment properties and defined contributions.
 
Q3: Due diligence tendering and warranties.
 
Q4: Quality control.
 
Q5:Ethics and the audit report

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