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AA Sep-Dec 19 Sample CBE Questions

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Audit and Assurance
Sample Questions – September/December 2019
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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
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Scenario 1: requirements
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Scenario 1: requirements continued
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Scenario 2
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Requirements for Scenario 2
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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 As a result some of its suppliers have withdrawn credit terms meaning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.
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Requirements for Scenario 3
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Example view of full CBE constructed response workspace
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