| F8 – Audit & Assurance (UK & International variant)
 
 Q1 – Audit procedures: payroll, CAATs & substantive tests (30 marks)
 Q2 – Facts/standards: engagement letters/acceptance (10 marks)  Q3 – Risk & audit approach: identification of risks in audit risk model (20 marks)  Q4 – Specialist audit areas: internal audit (20 marks)  Q5 – Collection of evidence/reporting: events after the reporting date (20 marks) |