2009年6月ACCA：F8试题二（全球）
Required：
（a） List and explain the purpose of the main sections of an audit strategy document and for each section， provide an example relevant to B-Star. （8 marks）
（b） （i） For the cash sales system of B-Star， identify the risks that could affect the assertion of completeness of sales and cash receipts； （4 marks）
（ii） Discuss the extent to which tests of controls and substantive procedures could be used to confirm the assertion of completeness of income in B-Star. （6 marks）
（c） （i） List the substantive analytical procedures that may be used to give assurance on the total income from ticket sales for one day in B-Star；
（ii） List the substantive analytical procedures that may be used to give assurance on the total income from ticket sales in B-Star for the year. （8 marks）
（d） List the audit procedures you should perform on the credit card receivables balance. （4 marks）
（30 marks）
