See the retake guide which is linked to this forum and read the latest examiner's report available here https://www.accaglobal.com/uk/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/examiners-reports.html
See also the exam technique articles and support videos available in the technical articles section https://www.accaglobal.com/uk/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/technical-articles.html
Understand the procedures like TOC, substantive testing and identifying the risks. And solve the revision kit as much as possible.. I am writing for the 3rd time too.. in june
Use appropriate words for TOC and substantive analytical procedures like examine, inspect, vouch, trace, reconcile for relevant point to be explained. Have a clear understanding on assertions and their usage. For example, occurrence and existence. Occurrence – the transactions and events that have been recorded or disclosed, have occurred, and such transactions and events pertain to the entity. Completeness means - all transactions and events that should have been recorded have been recorded and all related disclosures that should have been included in the financial statements have been included.Both looks similar, but the verification/validation happens in the opposite direction.
Don't use the word 'check' for any of the TOC/SAP as it doesn't indication any specific action. You may not be awarded any marks for such points.
Above note is based on my own experience.
Hi Pooja feel free to text me on +254791478352 for f8 tips
