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The materials cover core ethics, obtaining and accepting audit engagements, audit planning, internal control over financial reporting, substantive procedures, audit completion and review, audit opinion and reporting, and corporate governance. Questions are organized by exam session and include associated scenario or company details, along with question and page references to support fast revision.",{"@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/audit-assurance-past-exam-cr-questions-with-answers/626533/",{"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/audit-assurance-past-exam-cr-questions-with-answers/626533.png","ImageObject",300,407,{"name":92,"@type":93},"Nguyễn Văn Học","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-04","2026-10-20",true,{"@type":102,"interactionType":103,"userInteractionCount":14},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What topics are included in the audit & assurance past exam question pack?","Question",{"text":112,"@type":113},"It includes Code of Ethics, obtaining and accepting audit engagements, audit planning, internal control over financial reporting, substantive procedures, audit completion and review, audit opinion and reporting, and corporate governance.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How should the questions be used to prepare for the exam?",{"text":117,"@type":113},"Attempt all past questions and read the answers, since passing requires reviewing the provided answers.",{"name":119,"@type":110,"acceptedAnswer":120},"Do the questions include reference information for studying?",{"text":121,"@type":113},"Yes. Each listed question includes an exam reference and a page number range to help locate and review the material efficiently.","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},626533,1792538403,{"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":14,"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":129,"read_time":144},1374402739827,"https://ap-avatar.wpscdn.com/avatar/14000c97e7351f1a627?x-image-process=image/resize,m_fixed,w_180,h_180&k=1787885694763230660","# AUDIT &ASSURANCEPast Exam CR Questions with Answers\n\nKEY TO PASSING AA:Attempt ALL these past questions and  \nread the answers.CANNOT pass without reading the answers!  \n\n| Questions   | Question  \u003Cbr>page  \u003Cbr>numberr   | Tick when  \u003Cbr>done!   |\n| --- | --- | --- |\n|  |  |  |\n| Code of Ethics   |  |  |\n| M/J2025Q1d Coronado   | 80   |  |\n| S/D 2021 Scenario 1(c)Apricot   | 23   |  |\n| S/D 2020 Scenario 1(d)-Morph(Conflict of Interest)   | 37   |  |\n|  |  |  |\n| Obtaining and accepting audit engagements   |  |  |\n| S/D 2022 Scenario 2(a)Magpie(Eng Letter)   | 11   |  |\n| M/J 2022 Scenario 1(a)Esk(Preconditions)   | 14   |  |\n| M/J 2021 Scenario 2(a)Woodward(Preconditions)   | 30   |  |\n| M/J2020-a,b-Orange (Eng Letter,Client Acceptance)   | 38   |  |\n|  |  |  |\n| Audit Planning   |  |  |\n| M/J 2026-Albatross   | 89-90   |  |\n| S/D 2025-Survival Solutions   | 85-86   |  |\n| M/J 25-Coronado   | 79   |  |\n| S/D 2024-Yang &Musitastic   | 75-76   |  |\n| M/J2024-Teal&Green Co   | 67   |  |\n| S/D 2023-(a-b)-Knight Electronics Co   | 61-62   |  |\n| M/J2023 Indigo   | 4-5   |  |\n| S/D 2022 Scenario 2(b and c)Magpie   | 11-12   |  |\n| M/J 2022 Scenario 1b and c ESK   | 14-15   |  |\n| S/D 2021 Scenario 1(a)Apricot   | 22   |  |\n| M/J 2021 Scenario 2(b)Woodward   | 30-31   |  |\n| S/D 2020 Scenario 1(a)(b)-Morph   | 36-37   |  |\n| M/J 2020-c-Orange   | 38-39   |  |\n| S/D 2019-b and c-Brooklyn   | 43-44   |  |\n| M/J 2019-a and b-Daffodil   | 49   |  |\n\n\n| Questions   | Question  \u003Cbr>page  \u003Cbr>number   | Tick when  \u003Cbr>done!   |\n| --- | --- | --- |\n| S/D 2018-b and c-Earl&Co   | 52-53   |  |\n| M/J 2018-b-Longanberry   | 59   |  |\n|  |  |  |\n| Internal Control over financial reporting   |  |  |\n| M/J 2026 Malone   | 91-92   |  |\n| S/D 2025 Quirky(Mix)   | 83-84   |  |\n| M/J 2025 HarperQ2(Sales,Purchases+Inventory,Payroll)   | 81   |  |\n| S/D 2024 Flinda Co Q1 a,b,c(Sales,Purchases,Payroll)   | 72-74   |  |\n| M/J 2024 Canyon Co Q2 a,b and c(payroll,purchases,NCA)   | 69-70   |  |\n| S/D 2023 Silver Co(a,b)(Inventory count)   | 63-64   |  |\n| M/J2023 Petra(Payroll,Sales,Purchases)   | 1-2   |  |\n| S/D 2022 Scenario 1 Daley(Payroll,NCA,Components of ICS)   | 8-9   |  |\n| M/J2022 Scenario 2 Walsh (Sales,Payroll,Bank)   | 16-17   |  |\n| S/D 2021 Scenario 2(a,b)Pomeranian (Sales/NCA/Purchases)   | 24-25   |  |\n| M/J 2021 Scenario 1 Apple(a,b,c)(Payroll)   | 26-27   |  |\n| S/D 2020 Swift(a)(b)(Payroll,Purchases)   | 34-35   |  |\n| M/J2020-a,b and c-Rocky(Payroll/Sales/Bank)   | 40-41   |  |\n| S/D 2019-Amberjack-(sales)   | 45   |  |\n| M/J 2019-a and b-Freesia-(Sales/Purchases/Payroll)   | 47-48   |  |\n| S/D 2018-b-Camomile-Cash receipts and payments   | 54-55   |  |\n| M/J 2018-a and b-Raspberry(Payroll)   | 57-58   |  |\n|  |  |  |\n| Substantive procedures   |  |  |\n| M/J 2026 Q1d   | 90   |  |\n| M/J 2026Q3(Receivable,loan,tax liability)   | 93-94   |  |\n| S/D 2025Q3(Inventory,Purchases,Bonus)   | 87-88   |  |\n| S/D 2025Q1c(Payroll)   | 84   |  |\n| M/J 2025Q3(PPE,Current Asset Receivable,GC)   | 82   |  |\n| M/J2025Q1c(Trade discount receivable)   | 81   |  |\n| S/D 2024Q3 a,b,c Tennessee Co(Income,Inventory)   | 76-77   |  |\n| S/D 2024Q1d(Revenue)   | 74   |  |\n| M/J 2024 Q3 a,b and c Cookit Co(Inventory,Payables,Provision)   | 71   |  |\n| M/J2024Q1c(PPE)   | 68   |  |\n\n\n| Questions   | Question  \u003Cbr>page  \u003Cbr>number   | Tick when  \u003Cbr>done!   |\n| --- | --- | --- |\n| S/D 2023-c and d-Knight Electronics Co(Revenue,Payroll fraud)   | 62   |  |\n| S/D 2023-a,b,c-Latte Co(receivables,Legal claim,Bank Loan)   | 65   |  |\n| M/J 2023-Owl (PPE,Bank,Provision)   | 6-7   |  |\n| S/D 2022 Scenario 3 Pacific(Payables,Provisions,Revenue)   | 13   |  |\n| S/D 2022 Scenario 1 Daley(Bank Balance)   | 10   |  |\n| M/J2022 Scenario 3(Revenue,Inventory Count,Share Capital)   | 18   |  |\n| A/12022c        i  1ld  Ck IDo       kol  \u003Cbr>M/J 2022 Scenario 1(d)Esk (Recevables)   | 15   |  |\n| S/D 2021 Scenario 3 Danube(PPE,Receivables,Provisions)   | 20-21   |  |\n| S/D 2021 Sc","cbCaimaw53lG3PsF","https://ap.wps.com/l/cbCaimaw53lG3PsF","pdf",31293010,256,"English","# Code of Ethics\n# Obtaining and accepting audit engagements\n# Audit Planning\n# Internal Control over financial reporting\n# Substantive procedures\n# Audit Completion and Review\n# Audit Opinion and Reporting\n# Corporate Governance","[{\"question\":\"What topics are included in the audit \\u0026 assurance past exam question pack?\",\"answer\":\"It includes Code of Ethics, obtaining and accepting audit engagements, audit planning, internal control over financial reporting, substantive procedures, audit completion and review, audit opinion and reporting, and corporate governance.\"},{\"question\":\"How should the questions be used to prepare for the exam?\",\"answer\":\"Attempt all past questions and read the answers, since passing requires reviewing the provided answers.\"},{\"question\":\"Do the questions include reference information for studying?\",\"answer\":\"Yes. Each listed question includes an exam reference and a page number range to help locate and review the material efficiently.\"}]","AUDIT & ASSURANCE Past Exam CR Questions with Answers | PDF",645]