Exam Tips for ACCA F8 Audit and Assurance 1. Tests of Controls for Accounts receivable or Letter of weaknesses on Cash system and recmmendations to remove weaknesses 2. Using the work of others (especially using the work of an expert) 3. External Confirmation (asking to write a positive or negative letter) 4. Significance of planning or importance of engagement letter 5. Emphasis of matter paragraph (question can be on different 3 liner situations asking which type of opinion should be made) by Hasaan Fazal