ACCA F8 - Audit and Assurance



This is the eighth course in the ACCA Qualification and falls under the Skills Module of the Fundamentals Level. On completion of this course you will have the knowledge and skills required to carry out assurance engagements and its application in the context of the professional regulatory framework.


Association of Chartered Certified Accountants (ACCA)

Entrance requirement

The completion of the Knowledge Modules of Fundamentals Level, or

The completion of the Diploma in Accounting and Business under the Foundations in Accountancy series. Please visit the Foundations in Accountancy programme page for more information the courses that fall within its scope.


This course can be completed in 3- 6 months


•Assurance engagements and external auditing 

•Internal auditing and the relationship between internal and external auditing 

•The understanding of an entity and its environment and assessment of risk 

•Evaluation of information systems and internal control to identify control risks and potential consequences 

•Description of evidence required to meet objectives of audit engagements and application of International Standards on Auditing 

•Modification of audit plans 

•Conclusions of audit work 


This course consists of a three hour paper-based exam which you can sit in June and December.

A maximum of four courses can be taken per exam sitting. You will need to obtain 50% per exam in order to pass.


This course is a part of a national qualification. At the end of this course you will be awarded a SACOB certificate of completion.


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