Although the financial reporting knowledge assumed in AA/F8 is only that of FA/F3 rather than FR/F7 (e.g. the audit of consolidated financial statements is not examinable in AA so IFRS 3 is not assumed knowledge) I suggest AA is a good choice while you are still in "financial statements" mode. Rather than switch to a "management" exam and then have to revert to audit later. Since ACCA presents a qualification with a suggested progression and so far you have "skipped" PM/F5, I wouldn't recommend skipping AA/F8 and attempting FM/F9. So if you don't want to do AA/F8 next (for any reason), you should "go back" and study for PM/F5.
Depends how you planning to do your professional exam in the future, f8 is linked with p2 and p7, whereas f9 is linked with p4, and f5 is linked with p5. You can only choose 2 optional units from p4 - p7, this means for example, if you are plan to study p7 in the future, then you may consider to do f8 at last and follow with p2 and p7.
