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F7 FINANCIAL REPORTING
*Consolidated statement of comprehensive income and consolidated statement of financial position for a parent and a subsidiary company.
*Published accounts from a trial balance and notes.
*Ratio analysis and interpretation of accounts.
*Constructive contracts/IASB framework.
F8 AUDIT AND ASSURANCE
*Planning – risk assessment (two big questions in June and December 2005, only 10 marks since then).
*Controls Q1 purchases or payroll (sales last time).
*Substantive testing Q1 – stock (only a few marks recently, high risk, compliance and sub tests), creditors.
*Ethics – conflict of interest/ confidentiality.
*Review – overall review, checklist (probably not g/c!).
*Reports – scenario question, what sort and why (types tested last time).
*Internal audit – question tested last two sittings so less likely this time. |
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