AUE3701
EXAM PACK
+27 81 278 3372
, COLLEGE OF ACCOUNTING SCIENCES
DEPARTMENT OF AUDITING
June 2022
AUE3701
Audit planning and tests of control
100 marks
3 hours (including 15 minutes download and 60 minutes upload time)
THIS PAPER CONSISTS OF THIRTEEN (13) PAGES
IMPORTANT INSTRUCTIONS:
The answering of this paper:
1. This is a closed-book examination.
2. This paper consists of case study information with seven (7) questions.
3. All questions and sub-sections must be answered.
4. Each question must be commenced on a new (separate) page.
This paper deals with the following main topics:
REQUIRED MAIN TOPIC MARKS
1. Preliminary audit engagement activities 15
2. Risks of material misstatement at the financial statement level 15
3. Risks of material misstatement at the assertion level 10
4. Materiality 10
5. Tests of controls 25
6. Audit strategy 10
7. Internal controls 15
100
, CONFIDENTIAL
Page 2 of 13
AUE3701
June 2022
Honesty Declaration:
By submitting my solution to the test, I declare that:
• I know what plagiarism is, that plagiarism is wrong and that disciplinary steps can be taken
against me if I am found guilty of plagiarism;
• This solution, submitted by myself, is my own work;
• I have not assisted any other student in any manner and I have not had the assistance of
any other person, in completing this test;
• I will not assist any other student in any manner and I will not obtain the assistance of any
other person, in completing this test;
• I know that if I am found to be in violation of this declaration I will receive 0% for this test.
Please note: You do not have to sign the declaration. By submitting your solution, you
automatically declare that you adhere to all the above with regards to this specific assessment.
, CONFIDENTIAL
Page 3 of 13
AUE3701
June 2022
EXAM PACK
+27 81 278 3372
, COLLEGE OF ACCOUNTING SCIENCES
DEPARTMENT OF AUDITING
June 2022
AUE3701
Audit planning and tests of control
100 marks
3 hours (including 15 minutes download and 60 minutes upload time)
THIS PAPER CONSISTS OF THIRTEEN (13) PAGES
IMPORTANT INSTRUCTIONS:
The answering of this paper:
1. This is a closed-book examination.
2. This paper consists of case study information with seven (7) questions.
3. All questions and sub-sections must be answered.
4. Each question must be commenced on a new (separate) page.
This paper deals with the following main topics:
REQUIRED MAIN TOPIC MARKS
1. Preliminary audit engagement activities 15
2. Risks of material misstatement at the financial statement level 15
3. Risks of material misstatement at the assertion level 10
4. Materiality 10
5. Tests of controls 25
6. Audit strategy 10
7. Internal controls 15
100
, CONFIDENTIAL
Page 2 of 13
AUE3701
June 2022
Honesty Declaration:
By submitting my solution to the test, I declare that:
• I know what plagiarism is, that plagiarism is wrong and that disciplinary steps can be taken
against me if I am found guilty of plagiarism;
• This solution, submitted by myself, is my own work;
• I have not assisted any other student in any manner and I have not had the assistance of
any other person, in completing this test;
• I will not assist any other student in any manner and I will not obtain the assistance of any
other person, in completing this test;
• I know that if I am found to be in violation of this declaration I will receive 0% for this test.
Please note: You do not have to sign the declaration. By submitting your solution, you
automatically declare that you adhere to all the above with regards to this specific assessment.
, CONFIDENTIAL
Page 3 of 13
AUE3701
June 2022
