Topic index 

Listed below are the key Paper F8 syllabus topics and the numbers of the questions in this Kit covering those topics. If you need to concentrate your practice and revision on certain topics or if you want to attempt all available questions that refer to a particular subject, you will find this index useful. 

Syllabus topic  Question numbers 

Accounting estimates 43, 50 Analytical procedures 24, 30, 40, 43, 46, 47, 62, ME2 Q3 Audit appointment ME1 Q1 Audit evidence 24, 27, 40, 44, 53, 55, 71, 80, ME3 Q2 Audit planning 17, 20, 21, 22, 26, 30, ME3 Q1 Audit regulation 1 Audit reporting 44, 80, 81, 82, 83, 84, 85, ME1 Q5 Audit risk 17, 18, 22, 23, 27, 29, 30, 62, ME1 Q1, ME2 Q3 Audit sampling 28, 43, 44, 46, 68 Auditing standards 5 CAATs25, 26, 37, 46, 60, 67, 68 Cash and bank 38, 45, 51, 52, 58, 62 Confidentiality 3, 10 Corporate governance 2, 6, 7, 8, 11, 31, ME3 Q2 Engagement letters 49, 80, ME1 Q1 

Ethics3, 9, 10, 11, 12, 49, 72, 74, 78, ME1 Q3, ME1 Q5 Expert41, 42, 66 External audit 4 External confirmations 45, 52, 58 Fraud35, 74, ME2 Q2 Going concern 22, 72, 78, 79, 82 Independence3, 10, 11, ME1 Q3 Internal audit 7, 8, 12, 13, 14, 15, 16, 26, 38, 41, 61, ME1 Q3, 

 ME2 Q1, ME2 Q2 Internal controls 18, 23, 32, 39, 69, 84, ME1 Q4, ME3 Q3 Inventory49, 56, 61, 64, 65, 66, 70, 74, ME2 Q1, ME3 Q1 

Materiality 28 Negative assurance 27, 79, 83, ME3 Q4 

Non-current assets 42, 46, 48, 56, 63, ME3 Q3 Not-for-profit organisations 23, 36, 59 

Payables53, 54, 67, ME3 Q5 Provisions53, 54, 56, ME1 Q5 Purchases systems 34, 67, 70 Receivables30, 45, 50, 68, 69 Removal from office 73, 75 Report to management 39 Review reports 81 Sales systems 31, 32, 33 Subsequent events 75, 76, 77, 78, 85, ME2 Q4, ME2 Q5