Audit and Assurance

Sample Questions – September/December 2019

Get to know your exam

These graphical representations are intended to give an indication of past exam requirements and associated question
content.
Please note that you will not be able to complete answers within these documents and in isolation they will not sufficiently
prepare you for your exam.
We encourage you to visit the ACCA Practice Platform in order to attempt up to date practice exams within the
computerbased exam environment.
Introduction screen

2
Instruction screens

3
Instruction screens (continued)

4
Instruction screens (continued)

5
Instruction screens (continued)

6
Exam summary screen

7
Sample exam questions

Scenario 1

Note: See last page for example view of full CBE constructed response workspace
Scenario 1: requirements

Note: See last page for example view of full CBE constructed response workspace
Scenario 1: requirements continued

Note: See last page for example view of full CBE constructed response workspace
Scenario 2

Note: See last page for example view of full CBE constructed response workspace
Requirements for Scenario 2

Note: See last page for example view of full CBE constructed response workspace
Scenario 3

Marlin Co - Going concern

During the year under audit Marlin Co has consistently paid a number of its suppliers significantly later than
usual and only after several reminders. As a result some of its suppliers have withdrawn credit terms meaning
the company must pay cash on delivery. The company has also just received notification that its main supplier
who provides the company with over 60% of its specialist electrical equipment has ceased to trade.

The overdraft has increased significantly over the year and the directors have informed you that the overdraft
facility is due for renewal next month, and they are confident it will be renewed. The directors have decided that
in order to conserve cash, no final dividend will be paid in 20X5.

Note: See last page for example view of full CBE constructed response workspace
Requirements for Scenario 3

Note: See last page for example view of full CBE constructed response workspace
Example view of full CBE constructed response workspace