F8 CR Question Practice final.xlsx
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1、 CBE-style question practice for F8This spreadsheet contains constructed response question practice for the F8 examThis file should be used in conjunction with the interactive PDF provided which contains a topic-based index as well as OT Case questions.Each question contains a scenario which relates
2、 to one or more requirement(s) which may be split over multiple tabs in this excel document. You will also find some shorter requirements which are not the length or style of exam questions but provide useful question practice.Important: 1. The format of questions in this pack mimic that of the live
3、 exams as far as is possible in this offline format, but with significant limitations in the formatting and other functionality within the word processing answer spaces. 2. To prepare for your exams and familiarise yourself with the functionality of the live exams, you must make use of the Specimen
4、Exam and other support materials available at (http:/ 3. In the live exams, markers will give credit for workings as long as they are in the answer space. Markers will be able to see formulae in cells in spreadsheet answers, just as they can in answers saved in this question pack.Please save a copy
5、of this excel document after you complete your answers for your future reference or if you are going to submit your answers to your tutor for marking.This file should be used in conjunction with the interactive PDF provided which contains a topic-based index as well as OT Case questions.1. The forma
6、t of questions in this pack mimic that of the live exams as far as is possible in this offline format, but with significant limitations in the formatting and other functionality within the word processing answer spaces. 2. To prepare for your exams and familiarise yourself with the functionality of
7、the live exams, you must make use of the Specimen Exam and other support materials available at (http:/ 3. In the live exams, markers will give credit for workings as long as they are in the answer space. Markers will be able to see formulae in cells in spreadsheet answers, just as they can in answe
8、rs saved in this question pack.Please save a copy of this excel document after you complete your answers for your future reference or if you are going to submit your answers to your tutor for marking.1. The format of questions in this pack mimic that of the live exams as far as is possible in this o
9、ffline format, but with significant limitations in the formatting and other functionality within the word processing answer spaces. 2. To prepare for your exams and familiarise yourself with the functionality of the live exams, you must make use of the Specimen Exam and other support materials avail
10、able at (http:/ 3. In the live exams, markers will give credit for workings as long as they are in the answer space. Markers will be able to see formulae in cells in spreadsheet answers, just as they can in answers saved in this question pack.Topic 1 AUDIT AND ASSURANCE Question No. 1Double-click in
11、 the box to start typing answer and click OK if a message window appears.Topic 4 AUDIT RISK Question No. 12a) (i) Explain what is meant by professional scepticism and why it is so important that the auditor maintains professional scepticism throughout the audit. (3 marks)(ii) Define professional jud
12、gement and describe two areas where professionaljudgement is applied when planning an audit of financial statements. (3 marks) Double-click in the box to start typing answer and click OK if a message window appears.Topic 4 AUDIT RISK Question No. 12(b) Describe EIGHT audit risks and explain the audi
13、tors response to each risk in planning the audit of the financial statements of Sleeptight for the year ending 31 March 20X0. (16 marks )Double-click in the box to start typing answer and click OK if a message window appears.Topic 4 AUDIT RISK Question No. 12c) Describe Mill (ii) Explains the possib
14、le effect of each deficiency; (iii) Provides a recommendation to alleviate each deficiency. Note up to two marks will be awarded within this requirement for presentation. (14 marks)(b) List THREE substantive analytical procedures you should perform on the shift managers salary system. For each proce
15、dure, state your expectation of the result of that procedure. (6 marks)Double-click in the box to start typing answer and click OK if a message window appears.Topic 7 AUDIT EVIDENCE I Question No. 28(a) Comment on the matters to be considered, and explain the audit evidence you should expect to find
16、 during your file review in respect of the trade receivable recognised in relation to Cherry Co. (6 marks)(b) Evaluate the audit juniors concerns regarding the management of the audit of Sultana Co. (14 marks)Double-click in the box to start typing answer and click OK if a message window appears.Top
17、ic 8 AUDIT EVIDENCE II Question No. 34(a) Explain the importance of audit planning and state TWO matters that would be included in an audit plan. (6 marks)(b) Describe TWO procedures used to ensure that the sales statistics kept by the company may be relied upon. (4 marks )Double-click in the box to
18、 start typing answer and click OK if a message window appears.Topic 8 AUDIT EVIDENCE II Question No. 34(c) Describe THREE substantive tests you should perform to ensure that the royalties charge is accurate and complete, stating the objective of each test. (6 marks )Double-click in the box to start
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