[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-25194-105":59,"doc-detail-25194-en":107},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":100,"head_meta":102,"extra_data":104,"updated_unix":106},105,"en","acca-f8-audit-objectives-fs-assertions","ACCA F8 Audit Objectives - FS Assertions","","This document provides a comprehensive overview of audit objectives related to financial statement assertions, with a specific focus on tangible non-current assets (fixed assets), inventory (closing inventory), cash and bank, and trade payables, accruals, and expenses. It is designed to support students preparing for the ACCA F8 exam, offering topic-wise breakdowns of crucial audit areas. Understanding these objectives is fundamental to conducting thorough and effective financial statement audits, ensuring that all assertions are adequately supported by sufficient appropriate audit evidence. The document aims to clarify the specific goals auditors must set when examining these key financial statement components, such as existence, completeness, valuation, and rights and obligations. By mastering these audit objectives, students can build a strong foundation for practical auditing and excel in their examinations. The material is structured to facilitate learning and retention, enabling a deep comprehension of the auditing process and its underlying principles. It serves as a valuable resource for both self-study and classroom instruction, reinforcing the importance of audit objectives in achieving reliable financial reporting.",{"@graph":69,"@context":99},[70,84],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/acca-f8-audit-objectives-fs-assertions/25194",{"url":83,"name":65,"@type":85,"author":86,"headline":65,"publisher":89,"fileFormat":92,"description":67,"dateModified":93,"datePublished":93,"encodingFormat":92,"isAccessibleForFree":94,"interactionStatistic":95},"DigitalDocument",{"name":87,"@type":88},"Ava Thompson","Person",{"url":74,"name":90,"@type":91},"DocShare","Organization","application/pdf","2026-05-07",true,{"@type":96,"interactionType":97,"userInteractionCount":4},"InteractionCounter",{"@type":98},"ViewAction","https://schema.org",{"og:url":83,"og:type":101,"og:title":65,"og:site_name":90,"og:description":67},"article",{"robots":103,"canonical":83},"index,follow",{"doc_id":105,"site_id":62},25194,1778191492,{"code":4,"msg":5,"data":108},{"doc_id":105,"user_id":109,"nickname":87,"user_avatar":110,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":66,"file_id":111,"file_url":112,"file_type":113,"file_size":114,"view_count":4,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":24,"language":115,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":66,"faqs":66,"seo_title":116,"seo_description":67,"update_tm":106,"read_time":117},1649267921044,"https://us-avatar.wpscdn.com/avatar/1800007509477c92dfb?_k=1786009248482753345","cbCaijoVuPP0FmSK","https://ap.wps.com/l/cbCaijoVuPP0FmSK","pdf",505043,"English","ACCA F8 Audit Objectives - FS Assertions | PDF",13]