[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-27963-en":3,"doc-seo-27963-105":28,"detail-sidebar-cat-0-en-105":70},{"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":4,"is_deleted":4,"is_public":20,"is_downloadable":20,"audit_status":20,"page_count":21,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":15,"faqs":15,"seo_title":25,"seo_description":14,"update_tm":26,"read_time":27},27963,16904993612988,"Olivia Brown","https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd",4,"Exam","Advanced Audit and Assurance Jun 21","This ACCA mock paper focuses on Advanced Audit and Assurance for the Jun 21 session, guiding an audit team through group audit planning across AB group’s component audits (AB society and AB trust). It covers how component audits underpin the group audit opinion, the approach to understanding client environment, setting materiality by significant account heads, and assessing compliance and policy-related risks. Key audit procedures target investment property balances, fixed asset register items, and intra-company transaction treatment, including benefits of asset tagging.","","cbCaiqea2ejqpftS","https://ap.wps.com/l/cbCaiqea2ejqpftS","pdf",570807,1,15,"English","en",105,"Advanced Audit and Assurance Jun 21 | PDF",1778277138,38,{"code":4,"msg":29,"data":30},"ok",{"site_id":24,"language":23,"slug":31,"title":13,"keywords":15,"description":14,"schema_data":32,"social_meta":65,"head_meta":67,"extra_data":69,"updated_unix":26},"advanced-audit-and-assurance-jun-21",{"@graph":33,"@context":64},[34,50],{"@type":35,"itemListElement":36},"BreadcrumbList",[37,41,45,48],{"item":38,"name":39,"@type":40,"position":20},"https://docshare.wps.com","Home","ListItem",{"item":42,"name":43,"@type":40,"position":44},"https://docshare.wps.com/document/","Document",2,{"item":46,"name":12,"@type":40,"position":47},"https://docshare.wps.com/document/exam/",3,{"item":49,"name":13,"@type":40,"position":11},"https://docshare.wps.com/document/advanced-audit-and-assurance-jun-21/27963",{"url":49,"name":13,"@type":51,"author":52,"headline":13,"publisher":54,"fileFormat":57,"description":14,"dateModified":58,"datePublished":58,"encodingFormat":57,"isAccessibleForFree":59,"interactionStatistic":60},"DigitalDocument",{"name":9,"@type":53},"Person",{"url":38,"name":55,"@type":56},"DocShare","Organization","application/pdf","2026-05-08",true,{"@type":61,"interactionType":62,"userInteractionCount":4},"InteractionCounter",{"@type":63},"ViewAction","https://schema.org",{"og:url":49,"og:type":66,"og:title":13,"og:site_name":55,"og:description":14},"article",{"robots":68,"canonical":49},"index,follow",{"doc_id":7,"site_id":24},{"code":4,"msg":5,"data":71},[72,76,80,83,88,93,98,103,108,111,115],{"id":20,"doc_module":4,"doc_module_name":43,"category_name":73,"show_sort_weight":74,"slug":75},"Story & Novel",90,"story-novel",{"id":44,"doc_module":4,"doc_module_name":43,"category_name":77,"show_sort_weight":78,"slug":79},"Literature",80,"literature",{"id":11,"doc_module":4,"doc_module_name":43,"category_name":12,"show_sort_weight":81,"slug":82},70,"exam",{"id":84,"doc_module":4,"doc_module_name":43,"category_name":85,"show_sort_weight":86,"slug":87},5,"Comic",60,"comic",{"id":89,"doc_module":4,"doc_module_name":43,"category_name":90,"show_sort_weight":91,"slug":92},6,"Technology",50,"technology",{"id":94,"doc_module":4,"doc_module_name":43,"category_name":95,"show_sort_weight":96,"slug":97},7,"Healthcare",40,"healthcare",{"id":99,"doc_module":4,"doc_module_name":43,"category_name":100,"show_sort_weight":101,"slug":102},8,"Research & Report",30,"research-report",{"id":104,"doc_module":4,"doc_module_name":43,"category_name":105,"show_sort_weight":106,"slug":107},9,"Religion & Spirituality",20,"religion-spirituality",{"id":106,"doc_module":4,"doc_module_name":43,"category_name":109,"show_sort_weight":106,"slug":110},"World Cup","world-cup",{"id":112,"doc_module":4,"doc_module_name":43,"category_name":113,"show_sort_weight":112,"slug":114},10,"Lifestyle","lifestyle",{"id":116,"doc_module":4,"doc_module_name":43,"category_name":117,"show_sort_weight":84,"slug":118},19,"General","general"]