Introduction
The F8 Audit and Assurance exam tests students' knowledge of auditing and assurance theory but also, very importantly, their ability to apply that knowledge to scenarios that they might well come across in their auditing careers.
The examination team's approach interview is available on the F8 area of the ACCA website, along with an examiner's analysis interview looking at student performance in various exam sittings, which highlights how students can improve their performance.
All questions on this paper are compulsory so any topic from across the syllabus could be examined. As stated above, it is essential that students possess both knowledge of auditing and assurance and the ability to apply that knowledge to situations that could arise in real life.
Format of the paper
The exam is a three-hour paper consisting of twelve multiple choice questions (MCQs) and six compulsory written questions. You also have 15 minutes for reading and planning.
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