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AA - Question Index - 2022-23

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14 views4 pages

AA - Question Index - 2022-23

Uploaded by

amina.meera01
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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Audit & Assurance

Practice Questions
KEY TO PASSING AA: Attempt ALL these past questions and
read the answers! CANNOT pass without reading the answers!

Question Question page Tick when done!


number

Assurance Engagements, Audit regulation


M/J 2016-b-Hessonite 23
June 2015-c-Maple 32

Code of Ethics
S/D 2021 Scenario 1 (c) Apricot 81
S/D 2020 Scenario 1 (d)-Morph 72
S/D 2017-a 9
M/J 2017-c-Caving 12
Dec 2016-d-Ant & Co 16
S/D 2015-Pink Panthers 25
June 2015-Beech 28

Obtaining and accepting audit engagements


M/J 2021 Scenario 2 (a) Woodward (Preconditions) 78
M/J 2020-a,b-Orange (Eng Letter, Client Acceptance) 67
S/D 2017-a-Cupid 10
Dec 2016-a-Ant & Co 16

Audit Planning
S/D 2021 Scenario 1 (a) Apricot 80
M/J 2021 Scenario 2 (b) Woodward 77-78
S/D 2020 Scenario 1 (a) (b)-Morph 71-72
M/J 2020-c-Orange 66-67
S/D 2019-b and c- Brooklyn 34-35
M/J 2019-a and b-Daffodil 64
S/D 2018- b and c- Earl & Co 2
M/J 2018-b-Longanberry 7
S/D 2017-b and c-Cupid 10

AA Past Exam Index Page 1 of 4


M/J 2017-a and b-Caving 12
Dec 2016-b and c-Ant & Co 16
Sept 2016-a,b-Elounda 20
M/J 2016-a,b-Amethyst 24
S/D 2015-Pluto 26
June 2015-b-Maple 32

Internal Control over financial reporting


S/D 2021 Scenario 2 (a, b) Pomeranian (Sales/NCA/Purchases) 81-82
M/J 2021 Scenario 1 (a, b, c) (Payroll) 75-76
S/D 2020 Scenario 2 (a) (b) (Payroll, Purchases) 72-73
M/J 2020-a,b and c-Rocky (Payroll/Sales/Bank) 67-68
S/D 2019-Amberjack-(sales) 36
M/J 2019- a and b-Freesia-(Sales/Purchases/Payroll) 62-63
S/D 2018-b- Camomile – Cash receipts and payments 3
M/J 2018-a and b-Raspberry (Payroll) 6
S/D 2017-b and c (purchases and payables) 9
M/J 2017-a and b-Equestrian (mixed) 14
Dec 2016-a,b-Caterpillar (cash receipts) 16
Sept 2016-a,b,c-Heraklion ( sales and payroll) 18
M/J 2016-Hessonite-a (inventory count) 23
S/D 2015-a,b-Scarlet (Payroll) 27
June 2015-Bonsai (non-current assets) 29
June 2015-Cherry (Purchase system) 31

Substantive procedures
S/D 2021 Scenario 3 Danube (PPE, Receivables, Provisions) 83-84
S/D 2021 Scenario 1 (d) (R&D) 81
M/J 2021 Scenario 3 (Inventory, Receivables, provisions) 78-79
M/J 2021 Scenario 1 (d) (Payroll) 77
S/D 2020 Scenario 1 (c) (Directors’ Bonuses) 72
S/D 2020 Scenario 3 (a-c) (income, restructuring, loans) 74
M/J 2020-d-Orange (Redundancy costs) 67
M/J 2020-a,b,c-Velo (PPE, Receivables, provisions) 69
S/D 2019-d and e- Brooklyn (Receivables & PPE) 35
S/D 2019-a and b-Spadefish-(Receivables) 37
M/J 2019- Hyacinth-(Inventory, R&D, Sales tax liab) 65
M/J 2019- c-Freesia-(Tax payable) 63
S/D 2018- d, e- Earl & Co (inventory and revenue) 2
S/D 2018- a, b- Jasmine (Trade receivables & bank balances) 4
M/J 2018-d-Raspberry (Tax payable) 6
M/J 2018-a,b,c-Cranberry (R & D ,PPE, Directors’ bonus) 8

AA Past Exam Index Page 2 of 4


S/D 2017-d (purchases) 9
S/D 2017-a and b- Dashing (Receivables) 11
M/J 2017 a to d-Airsoft (payables, accruals, bank, 13
remuneration)
Dec 2016-a,b-Snail (income, trade payables, trade receivables) 17
Sept 2016-d-Heraklion(revenue) 18
Sept 2016-a-Elounda (PPE, Inventory, Bank loan) 19
M/J 2016 (bank balance) 21
M/J 2016-Kyanite (PPE, Equity) 22
M/J 2016-c-Amethyst (relying on work of others) 24
S/D 2015-c-Scarlet (payroll) 27
June 2015-a,b-Hawthorn ( revenue, supplier statement, BRS, 33
receivables)

Audit Completion and Review


S/D 2019-c and d-Marlin- (Going Concern) 37
S/D 2018- a- Earl & Co 2
S/D 2018-a- (communicating with TCWG) 3
M/J 2016-Grains (Subsequent events) 22
S/D 2015-Marcury (Going concern) 26

Audit Opinion and Reporting


S/D 2021 Scenario 3 (d) Danube (KAM) 84
M/J 2021 Scenario 3 (d) Purrfect 79
S/D 2020 Scenario 3 (d) Canopus 74
M/J 2020-d-Velo 70
M/J 2019- d-Hyacinth 65
S/D 2018- c and d- Jasmine (Going concern & Audit Report) 4
M/J 2018-d-Cranberry 8
S/D 2017-d-Dashing 11
M/J 2017-e-Airsoft 13
Dec 2016-c-Snail 17
June 2015-Chestnut- (Subsequent event and audit report) 30

Corporate Governance
M/J 2019- d-Freesia 63
M/J 2016-Satsuma 21

Internal Audit
M/J 2018-c-Raspberry 6

AA Past Exam Index Page 3 of 4


Miscellaneous Topics
S/D 2021 Scenario 1 (b) Apricot (fraud) 81
M/J 2021 Scenario 2- Woodward (Skepticism) 78
S/D 2019-a- Brooklyn (Fraud) 35
M/J 2018-a-Longanberry (Fraud) 4
Sept 2016-c-Chania (Quality control) 20
OT Cases
Dec 2016 (Corporate Governance/Procedures/Planning) 38-42
Sept 2016 (Procedures/Opinion/Review/Report) 44-48
Specimen (Ethics/Procedures/Review/Report) 50-54
M/J 2019 (Ethics/Procedures/Review/Report) 56-60

AA Past Exam Index Page 4 of 4

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