ADVANCED AUDITING

POSTGRADUATE DIPLOMA IN
ACCOUNTING

ADVANCED AUDITING

CHAPTER 12: INTEGRATED QUESTIONS

Unit 22: Integrated Thinking, Questions And

Techniques.

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REGENT BUSINESS SCHOOL
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POSTGRADUATE DIPLOMA IN ACCOUNTING

 ADVANCED AUDITING

Table of Contents

1. Learning outcomes, activities, competence, and knowledge levels ............... 2

2. Prescribed reading ............................................................................................... 2
3. Assumed knowledge (prior learning) ................................................................. 2
4. Integration............................................................................................................. 2
5. SAICA ITC examiner comments and techniques............................................... 3
6. Guidance to answering a question ..................................................................... 3
7. Tutorial schedule.................................................................................................. 3
8. Reflection .............................................................................................................. 4

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1. Learning outcomes, activities, competence, and knowledge levels

LEARNING OUTCOMES Competence &

Knowledge levels

The purpose of this unit is to provide students an opportunity to revise Level 3

their auditing syllabus and practices answering auditing questions in an
integrated manner in anticipation of the year-end summative
assessment.

Learning activities to achieve learning outcomes

This unit provides you with an opportunity to assess your readiness for the upcoming
summative assessment. Be sure to revise your work fully before attempting the practice
questions provided. Read through the notes you have made during the year, information
provided in your guides and work through the ISA references provided, you need to
understand the different contexts that auditing principles may be applied in, as well as related
business or professional activities.

2. Prescribed reading

READING REFERENCES
• SAICA Students Handbooks
• RBS unit guides 1 to 21

3. Assumed knowledge (prior learning)

You may not be familiar with all the topics covered during the year and in your undergraduate
degree. Ensure that you revise these topics in anticipation of the assessment.

4. Integration
Vertical Horizontal
Adv AUD Adv FAC Adv MAF Adv TAX
Overall Overall Overall Overall

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5. SAICA ITC examiner comments and techniques

SAICA provides detailed commentary following each ITC assessment written. This
commentary is a crucial resource that students can use as they review and revise their work,
in preparation for PGDA and ITC assessments. You can find the commentary after each one
of the assessments write here.

There reports are compiled from the analysis of examiners on candidates’ performance in the
Initial Test of Competence (ITC), and Its objectives includes assisting future exam candidates
(yourselves), by providing a commentary for them to use when working through past papers.
As our PGDA programme prepares you for this assessment, insights from this commentary
would undoubtedly be very useful to you at this time as well. You can find an example of the
January 2023 ITC commentary here.

6. Guidance to answering a question

You should attempt the questions provided under strict examination conditions. To do the
effectively, ensure that you have gone through your revision work and notes.

Read through the notes provided in Chapter 9 of the Advanced Case Studies question book,
on pages 534 to 536, which provides detail Auditing questions you can expect for the various
aspects of the syllabus.

7. Tutorial schedule
Question Focus area Minutes
Advanced Case Studies
Exam No.1 ACS Practice examination 150
Exam No.2 ACS Practice examination 150
Exam No.5 ACS Practice examination 150
Past AAUD exam papers
2022 Paper 1 2022 Final AAUD examination 150
2022 Paper 2 2022 Final AAUD examination 150
SAICA ITC
June 2019 Paper 4, Part II 87

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8. Reflection

After having studied this unit, consider whether you are ready to make this year count and bag
your CTA?

GOOD LUCK

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