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 As a result some of its suppliers have withdrawn credit terms meaning the company must pay cash on delivery.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
