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The pack specifies attempt names, associated firms, topic labels, and page numbers, followed by detailed scenario narratives. It also includes solution coverage and begins with March/June 2022 client acceptance scenarios, outlining audit roles, engagement purposes, and contextual risks.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/aa-ot-case-pack-sept-2026-ot-cases-past-exam-pack/626517/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/aa-ot-case-pack-sept-2026-ot-cases-past-exam-pack/626517.png","ImageObject",300,407,{"name":92,"@type":93},"Đào","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-30","2026-10-20",true,{"@type":102,"interactionType":103,"userInteractionCount":19},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What is the purpose of the OT Cases in the Past Exam Pack?","Question",{"text":112,"@type":113},"It provides past exam OT cases and indicates which cases were completed, including the topic focus and page references. The pack also includes the corresponding answers and solutions.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"Which types of topics are covered in the attempt list?",{"text":117,"@type":113},"The attempt list includes areas such as Ethics, Review and Opinion, Substantive procedures, and other headings like internal audit, reporting, and various substantive areas.",{"name":119,"@type":110,"acceptedAnswer":120},"Do some OT cases need to be attempted outside class?",{"text":121,"@type":113},"Yes. The document states that some OT cases will be done in class, but you should attempt ALL of them on your own because they are taken from past exams.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},626517,1792545395,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":19,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":145},1374402968488,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","OT Cases in the Past Exam Pack  \nSome of the OT cases will be done in class. Please ensure you attempt ALL of them on your own as they are from the past exams.  \nThe answers are also in the pack  \n\n| Attempt | Name | Topics | Page no. |\n| --- | --- | --- | --- |\n| March/June 22 Full OT Case | Doge & Co | Ethics | 1 |\n| September/December 21 Full OT Case | Willow & Co | Review and Opinion | 4 |\n| March 21 Full OT Case | York & Co | Substantive-PPE and Expert | 8 |\n| September/December 20 Full OT Case | Brown & Green | Review and Opinion | 11 |\n| July 20 examples |  | Substantive-PPE | 15 |\n| March 20 examples |  | Substantive-Liab | 16 |\n| December 19 |  | Miscellaneous | 17 |\n| December 19 |  | Review and Opinion | 17 |\n| September 19 |  | Substantive-Cash | 18 |\n| September 19 |  | Review and Opinion | 18 |\n| June 19 |  | Miscellaneous | 19 |\n| June 19 |  | Review and Opinion | 19 |\n| March 19 |  | Review and Opinion | 20 |\n| March/June 2019 | Horti | Ethics | 21 |\n| March/June 2019 | Chester | Substantive-payables | 24 |\n| March/June 2019 | Viola | Substantive and Reporting | 26 |\n| December 18 |  | Substantive-PPE | 28 |\n| December 18 |  | Review and opinion | 28 |\n| September 18 |  | Miscellaneous | 29 |\n| September 18 |  | Substantive-PPE | 29 |\n| June 18 |  | Review and Opinion | 30 |\n| March 18 |  | Ethics | 31 |\n| March 18 |  | Substantive-Inventory | 31 |\n| December 17 |  | Substantive-Wages | 32 |\n| December 17 |  | Review and Opinion | 32 |\n| September 17 |  | Substantive-Cash | 33 |\n\n\n| September 17 |  | Review and Opinion | 33 |\n| --- | --- | --- | --- |\n| March 17 |  | Substantive-Inventory | 34 |\n| March 17 |  | Review and Opinion | 34 |\n| March 17 |  | Substantive-Expert | 35 |\n| March 17 |  | Substantive-PPE | 35 |\n| Mock Exam December 16 (OT Case 1) | Sistar | Internal audit and corporate governance | 36 |\n| Mock Exam December 16 (OT Case 2) | Elm & Co | Review and Reporting | 39 |\n| Mock Exam December 16 (OT Case 3) | Jones | Substantive-payroll and revenue | 42 |\n| September 16 | Viola | Substantive-payables, CAATs, sampling | 44 |\n| September 16 | Blenkin | Review and Reporting | 47 |\n| September 16 | Sycamore | Ethics | 49 |\n| Old Specimen | Buffon | Ethics and Internal audit | 51 |\n| Old Specimen | Balotelli | Substantive-PPE and Receivables | 54 |\n| Old Specimen | Cannavaro | Reporting | 57 |\n| September/December 22 | Pickering | Substantive Procedures | 59 |\n| March/June 23 | Kamari | Assurance Engagement, Internal Audit | 62 |\n| September/December 23 | Tunnel Co | Substantive Procedures | 65 |\n| March/June 24 | Signal Co | Review & Opinion | 68 |\n| SOLUTIONS |  |  | 71 |\n\nMarch/June 2022  \nIt is 1 July 20X5 . You are an audit manager at Doge & Co, a medium-sized firm with several offices. As part of your role, you are responsible for undertaking procedures relating to the acceptance of new clients. You are currently involved in the acceptance of four new clients.  \nBradgate Co  \nBradgate Co has invited Doge & Co to perform a limited assurance review of its financial statements. Doge & Co does not provide any other services to the company.  \nTrimp Transport Co  \nThe board of directors of Trimp Transport Co have set target key performance indicators (KPIs) to assess the company's performance for the year ended 31 March 20X5 . The board has asked Doge & Co to perform an assessment of performance to 31 March 20X5 and to prepare a report for the board as to whether the KPIs have been achieved. The board will provide access to books and records relating to the KPIs. Doge & Co does not provide any other services to Trimp Transport Co.  \nKeegan Co  \nKeegan Co, an existing audit client, is considering setting up an internal audit department. The directors are unsure whether to hire staff or to outsource the function. Keegan Co has approached Doge & Co to enquire as to whether it could provide internal audit services.  \nLette Co  \nDoge & Co has recently accepted a new client, Lette Co. The previous auditor, Cat","cbCaipEU3OLLuqMy","https://ap.wps.com/l/cbCaipEU3OLLuqMy","pdf",8021491,75,"English","# OT Cases in the Past Exam Pack\n## Attempt list and topic coverage\n## Solutions section\n## March/June 2022 scenarios (client acceptance)","[{\"question\":\"What is the purpose of the OT Cases in the Past Exam Pack?\",\"answer\":\"It provides past exam OT cases and indicates which cases were completed, including the topic focus and page references. The pack also includes the corresponding answers and solutions.\"},{\"question\":\"Which types of topics are covered in the attempt list?\",\"answer\":\"The attempt list includes areas such as Ethics, Review and Opinion, Substantive procedures, and other headings like internal audit, reporting, and various substantive areas.\"},{\"question\":\"Do some OT cases need to be attempted outside class?\",\"answer\":\"Yes. The document states that some OT cases will be done in class, but you should attempt ALL of them on your own because they are taken from past exams.\"}]","AA OT Case Pack Sept 2026 - OT Cases Past Exam Pack | PDF",1792538227,189]