Which auditing standards are part of ACCA F8 syllabus in 2011?

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F8 paper in ACCA course is the very first to deal with auditing and assurance matters and examines a great deal of auditing standards knowledge. To know which auditing standards are part of ACCA F8 syllabus and are examinable, students can refer to the examinable document on ACCA’s website under paper F8 section.

Examinable document differs from variant to variant as different countries have different auditing practices and standards. But I will be discussing only the International variant to answer the above question as many students do international variant of paper F8 in ACCA course.

Examinable document actually outlines the standards that are part of a particular syllabus and does not suggest how much and in what depth a particular standard is examinable. For this purpose ACCA issues syllabus and study guide which details the extent and depth of the topic examinable. Students can refer to ACCA F8 syllabus and study guide at this link.

Examinable document of ACCA F8 (INT) variant is divided into different sections as auditing standards itself are divided into different categories. Following are the items relevant to ACCA F8 exam:

(List courtesy of ACCA)

International Auditing Standards (ISAs):

And not only auditing standards are part of ACCA F8 syllabus there are other pronouncements also which form part of ACCA F8 syllabus and are examinable.

International Auditing Practice Statements (IAPSs)

International Standards on Assurance Engagements (ISAEs)

Other Documents

So here you have the full list of all the documents you require for ACCA F8 exams. However, students are not required to go through each and every standard. As these standards are for professional auditors to support and guide them in conducting an audit. So, if student thinks that these documents are too overwhelming then he can rely solely on study texts – which are also based on these same documents and often use abridged information from the relevant documents to make it simple and easy to remember for examination purposes.

But if you have time, and in my opinion also, students should go through these documents at least once. After clarity project, standards have been so easy to understand. But definitely, you should have a source from where you can get guidance if you are stuck or lost somewhere.

I have made some documents bold which I think that every students should read in order to understand the essence of the standard at its best.

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