[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-27935-en":3,"doc-seo-27935-105":29,"detail-sidebar-cat-0-en-105":72},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":15,"faqs":15,"seo_title":26,"seo_description":14,"update_tm":27,"read_time":28},27935,8796095360427,"Lucas Martin","https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d",4,"Exam","AA September/December 2019 Sample Answers","Audit and Assurance (AA) September/December 2019 sample answers for Section B focus on fraud responsibilities under ISA 240, including risk identification, obtaining sufficient appropriate audit evidence, responding to fraud or suspected fraud, and sustaining professional scepticism while accounting for management override. Additional solutions calculate key financial ratios such as gross profit margin, inventory holding period, gearing, and interest cover. The answers also map audit risks to auditor responses, addressing assumptions in revenue recognition on sale or return, valuation of intangible assets under IAS 38, depreciation-policy risks for disposals, and fraud investigations affecting control risk and potential profit misstatements.","","cbCaiklojLF8N4ja","https://ap.wps.com/l/cbCaiklojLF8N4ja","pdf",177758,2,1,17,"English","en",105,"AA September/December 2019 Sample Answers | PDF",1778276997,43,{"code":4,"msg":30,"data":31},"ok",{"site_id":25,"language":24,"slug":32,"title":13,"keywords":15,"description":14,"schema_data":33,"social_meta":66,"head_meta":69,"extra_data":71,"updated_unix":27},"aa-septemberdecember-2019-sample-answers",{"@graph":34,"@context":65},[35,50],{"@type":36,"itemListElement":37},"BreadcrumbList",[38,42,45,48],{"item":39,"name":40,"@type":41,"position":21},"https://docshare.wps.com","Home","ListItem",{"item":43,"name":44,"@type":41,"position":20},"https://docshare.wps.com/document/","Document",{"item":46,"name":12,"@type":41,"position":47},"https://docshare.wps.com/document/exam/",3,{"item":49,"name":13,"@type":41,"position":11},"https://docshare.wps.com/document/aa-septemberdecember-2019-sample-answers/27935/",{"url":49,"name":13,"@type":51,"author":52,"headline":13,"publisher":54,"fileFormat":57,"inLanguage":24,"description":14,"dateModified":58,"datePublished":59,"encodingFormat":57,"isAccessibleForFree":60,"interactionStatistic":61},"DigitalDocument",{"name":9,"@type":53},"Person",{"url":39,"name":55,"@type":56},"DocShare","Organization","application/pdf","2026-09-01","2026-05-08",true,{"@type":62,"interactionType":63,"userInteractionCount":20},"InteractionCounter",{"@type":64},"ViewAction","https://schema.org",{"og:url":67,"og:type":68,"og:title":13,"og:site_name":55,"og:description":14},"https://docshare.wps.com/document/aa-septemberdecember-2019-sample-answers/27935","article",{"robots":70,"canonical":67},"index,follow",{"doc_id":7,"site_id":25},{"code":4,"msg":5,"data":73},[74,78,82,85,90,95,100,105,110,113,117],{"id":21,"doc_module":4,"doc_module_name":44,"category_name":75,"show_sort_weight":76,"slug":77},"Story & Novel",90,"story-novel",{"id":20,"doc_module":4,"doc_module_name":44,"category_name":79,"show_sort_weight":80,"slug":81},"Literature",80,"literature",{"id":11,"doc_module":4,"doc_module_name":44,"category_name":12,"show_sort_weight":83,"slug":84},70,"exam",{"id":86,"doc_module":4,"doc_module_name":44,"category_name":87,"show_sort_weight":88,"slug":89},5,"Comic",60,"comic",{"id":91,"doc_module":4,"doc_module_name":44,"category_name":92,"show_sort_weight":93,"slug":94},6,"Technology",50,"technology",{"id":96,"doc_module":4,"doc_module_name":44,"category_name":97,"show_sort_weight":98,"slug":99},7,"Healthcare",40,"healthcare",{"id":101,"doc_module":4,"doc_module_name":44,"category_name":102,"show_sort_weight":103,"slug":104},8,"Research & Report",30,"research-report",{"id":106,"doc_module":4,"doc_module_name":44,"category_name":107,"show_sort_weight":108,"slug":109},9,"Religion & Spirituality",20,"religion-spirituality",{"id":108,"doc_module":4,"doc_module_name":44,"category_name":111,"show_sort_weight":108,"slug":112},"World Cup","world-cup",{"id":114,"doc_module":4,"doc_module_name":44,"category_name":115,"show_sort_weight":114,"slug":116},10,"Lifestyle","lifestyle",{"id":118,"doc_module":4,"doc_module_name":44,"category_name":119,"show_sort_weight":86,"slug":120},19,"General","general"]