ACCA F8 (INT) Chapter 1 WHAT IS ASSURANCE? Chapter 2 THE RULES AND WHO SETS THEM . . . Chapter 3 CORPORATE GOVERNANCE AND INTERNAL AUDIT . . The rights of shareholders and key ownership functions. 5. 2. Ensuring the basis for an effective corporate governance framework. 4. The responsibilities of the board. 3. The role of stakeholders in corporate governance.The OECD Principles of Corporate Governance The six principles are concerned with: 1. 6. Disclosure and transparency. The equitable treatment of shareholders. . . Chapter 4 RESPONSIBILITIES . . . Chapter 5 ETHICS AND ACCEPTANCE OF APPOINTMENT . . . Chapter 6 PLANNING . . . . Chapter 7 RISK . . Chapter 8 SYSTEMS AND CONTROLS . . Control Procedures: Authorisation Comparison Computer controls Arithmetical checks Maintaining control accounts/records Accounting reconciliations Physical controls Segregations of duties . . Chapter 9 AUDIT EVIDENCE . 4 Key Auditing Questions: . 5 key methods of obtaining evidence A nalytical review E nquiry and confirmation I nspection of documents and assets O bservation recalc U lation and recomputation . Chapter 10 AUDIT PROCEDURES . . . . . Chapter 11 COMPLETION AND REVIEW . . Subsequent Events (ISA 560) . Going Concern (ISA 570) . Chapter 12 REPORTING . Types of Modification Material but NOT Pervasive Material Misstatement Qualified Opinion Material AND Pervasive Adverse Opinion Inability to Obtain Sufficient Appropriate Evidence Qualified Opinion Disclaimer of Opinion . . Publication of these documents is not for any commercial profit but such documents promote professional and spiritual growth of the readers and are considered advertisements of paper editions of such documents. you have to delete them immediately after familiarizing yourself with their contents. you are taking on the whole responsibility if you copy and save these materials.AccountancyStudents accountancystudents.blogspot. we are advising you to obtain these books in paper format for further official use. except for learning purposes is strictly prohibited. Any commercial or any other use of these materials. According to the international legislation. contact us by e-mail – we will be happy to hear from you . All rights are reserved ®. please. If you find these electronic materials on our links useful. as we. If you are an author of this document and would like to add to it or make a change. do. All copy rights are reserved ®. make a clarification or publish new documents.com Dear reader!!! If you copy any e-books or magazines through the links on our site.blogspot. authors of these publications.com Free ACCA Lectures freeaccalectures.