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- 15 Marks
AA – Nov 2021 – L2 – Q5 – Audit Evidence
Discuss analytical review procedures and their purpose in auditing.
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- Tags: Analytical review, Audit Procedures, Financial Analysis, Planning Stage
- Level: Level 1
- Topic: Audit evidence
- Series: NOV 2021
- 20 Marks
AA – Nov 2021 – L2 – Q4 – Professional Ethics and Code of Conduct for Auditors (IESBA Code)
Discuss the implications of supplying bank transaction information and the principles guiding accountants.
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- Tags: Auditor Independence, Bank Transactions, Ethical Principles, ICAN Guidelines
- Level: Level 2
- Topic: Professional Ethics and Code of Conduct for Auditors
- Series: NOV 2021
- 20 Marks
AA – Nov 2021 – L2 – Q3 – Internal Audits
Discuss audit considerations for Youthplus, a Not-for-Profit Organisation.
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- Tags: Audit evidence, Audit Planning, Internal Control, NFPO, Reporting, Risk Assessment, Youthplus
- Level: Level 2
- Topic: Internal Audits
- Series: NOV 2021
- 20 Marks
AA – Nov 2021 – L2 – Q2 – Audit Evidence
Discuss characteristics of good audit evidence and testing procedures for gathering it.
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- Tags: Audit evidence, ISA 500, Reliability, Testing Procedures
- Level: Level 2
- Topic: Audit evidence
- Series: NOV 2021
- 20 Marks
AA – Nov 2021 – L2 – Q1b – Audit Reports
List the minimum elements required in an auditor's report according to ISA 700.
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- Tags: Audit Standards, Auditor's Report, CAMA 2020, ISA 700
- Level: Level 2
- Topic: Audit Reports
- Series: NOV 2021
- 10 Marks
AA – Nov 2021 – L2 – Q1a – Audit Reports
Define Key Audit Matters (KAMs) as per ISA 701 and how they are communicated in the auditor’s report.
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- Tags: Auditing Standards, Goodwill, ISA 701, Key Audit Matters, Revenue Recognition
- Level: Level 2
- Topic: Audit Reports
- Series: NOV 2021
- 1 Marks
MI – Nov 2020 – L1 – SA – Q20 – Computer Hardware, Software, and Data Life Cycle
Identify the option that is NOT a type of wireless communication technology.
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- Tags: Information Technology, Technology Types, Wireless Communication
- Level: Level 1
- Topic: Computer Hardware, Software, and Data Life Cycle
- Series: NOV 2020
- 1 Marks
MI – Nov 2020 – L1 – SA – Q19 – Information Systems Development and Security
Identify the device that uses light beams to convert images or text into digital files.
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- Tags: Data Input, Information Technology, Optical Character Recognition
- Level: Level 1
- Topic: Information Systems Development and Security
- Series: NOV 2020
- 1 Marks
MI – Nov 2020 – L1 – SA – Q18 – Information System Development and Security
Identify the method of system changeover that maintains the old system operational after the new system is launched.
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- Tags: Changeover, Information Technology, System Implementation
- Level: Level 1
- Topic: Information Systems Development and Security
- Series: NOV 2020
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