Audit and Assurance
Sample Questions – September/December 2021 (21/22 syllabus)
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
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Instruction screens
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Instruction screens (continued)
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Instruction screens (continued)
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Instruction screens (continued)
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Exam summary screen
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Sample exam questions
Scenario 1
Scenario 1 (continued)
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Scenario 1: requirements
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Scenario 1: requirements (continued)
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Scenario 1: requirements (continued)
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Scenario 1: requirements (continued)
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Scenario 2
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Scenario 2 (continued)
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Scenario 2: requirements
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Scenario 2: requirements (continued)
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Scenario 3
Scenario 3 (continued)
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Scenario 3: Requirements
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Scenario 3: Requirements (continued)
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Scenario 3: Requirements (continued)
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Scenario 3: Requirements (continued)
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Example view of full CBE constructed response workspace