[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-27922-en":3,"doc-seo-27922-105":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},27922,8796095360427,"Lucas Martin","https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d",4,"Exam","Audit and assurance March/June 2021 exam questions","This document comprises sample exam questions for an Audit and Assurance paper from the March/June 2021 examination series, aligned with the 20/21 syllabus. It is intended as a preparatory resource for candidates undertaking ACCA examinations, providing exam structure insights through scenarios and requirement breakdowns. The document highlights key controls and tests of controls, specifically addressing a scenario involving Corley Appliances Co. concerning its warranty provisions, inventory valuation, and receivables collection period. It also presents a separate question regarding key controls and tests of controls within Castle Courier Co's payroll system. The emphasis is on practical application of auditing principles in evaluating financial statements and internal controls. Candidates are strongly encouraged to utilize the ACCA Practice Platform for a computer-based exam simulation, as these documents alone are insufficient for comprehensive exam preparation.","","cbCaiuFebyRgfVvh","https://ap.wps.com/l/cbCaiuFebyRgfVvh","pdf",844863,1,14,"English","en",105,"Audit and assurance March/June 2021 exam questions | PDF",1778276964,35,{"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},"audit-and-assurance-marchjune-2021-exam-questions",{"@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/audit-and-assurance-marchjune-2021-exam-questions/27922",{"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"]