P R A C T I C E & R E V I S I O N K I T PAPER F8 AUDIT AND ASSURANCE (INTERNATIONAL) In this January 2010 new edition x We discuss thebest strategies for revising and taking your ACCA exams x We show you how to be well prepared for your exam x We give youlots of great guidance on tackling questions x We show you how you canbuild your own exams x We provide you withthree mock exams including the December 2009 exam x We provide the ACCA examiner's answers as well as our own to the June and December 2009 exams as an additional revision aid Our i-Pass product also supports this paper. FOR EXAMS IN 2010 ii First edition 2007 Fourth edition January 2010 ISBN 9780 7517 8056 7 (previous ISBN 9780 7517 6663 9) British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Published by BPP Learning Media Ltd BPP House, Aldine Place London W12 8AA www.bpp.com/learningmedia Printed in the United Kingdom Your learning materials, published by BPP Learning Media Ltd, are printed on paper sourced from sustainable, managed forests. All our rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of BPP Learning Media Ltd. We are grateful to the Association of Chartered Certified Accountants for permission to reproduce past examination questions. The suggested solutions in the exam answer bank have been prepared by BPP Learning Media Ltd, except where otherwise stated. © BPP Learning Media Ltd 2010