COLLEGE OF ACCOUNTING SCIENCES
DEPARTMENT OF AUDITING
Test 4: 18 SEPTEMBER 2023
AUE3761
THE AUDIT PROCESS
60 marks
2.5 hours (including 15 minutes download and 30 minutes upload time)
THIS PAPER CONSISTS OF SEVEN (7) PAGES
IMPORTANT INSTRUCTIONS:
1. This is a closed-book test.
2. This paper consists of case study information with three (3) questions.
3. All questions and sub-sections must be answered.
4. Each question must be commenced on a new (separate) page.
Honesty declaration:
By submitting my solution to the test, I declare that
• I know what plagiarism is, acknowledge that it is wrong and realise that disciplinary
steps may 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, nor have I received 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
Note: You do not have to sign this declaration since by submitting your solution, you
automatically declare that you adhere to all the above with regard to this specific
assessment.
[TURN OVER]
, CONFIDENTIAL
Page 2 of 7
AUE3761
Test 4 2023
FURTHER INSTRUCTIONS:
1. Test 4 is an online assessment. Please ensure that you have all the necessary resources (internet
connectivity, PDF converter/scanner app – preferably Microsoft Office Lens) to ensure minimal
disruptions during the test. Only PDF documents will be accepted and all Word/Excel documents
must be saved as ONE PDF file before they can be submitted.
2. Refer to the student guides in the folder entitled “Important test instructions and student guides”
on the Welcome Page of myUnisa for AUE3761-23-Y.
3. The Invigilator app/IRIS will NOT BE USED during Test 4 for AUE3761 and NO e-
mailed submissions will be accepted.
4. Students can download the Test 4 question paper from the myExams platform
(https://cas.myexams.unisa.ac.za). On the website under the myExams tab, AUE3761 will
be listed (AUE3761-23-Y). Under the applicable module, you will find a tab to access your
paper – Assignment 04 (Test 4) (which will be visible when the time for the test starts).
5. The question paper will be available at the start of the session, that is, 08:30.
6. The test will be written from 08:30 to 11:00. From 10:30 to 11:00 you should upload your
answer file. At 11:00 the system will close, and you will not be able to upload your file after the
system has closed.
7. You MUST start the uploading process promptly at 10:30. The system will close after the allowed
uploading time (11:00) and no late submissions will be accepted.
8. DO NOT continue preparing your answer during the additional uploading time, as it was clear
from previous examination sessions that students often struggle with the submission link (since
myUnisa is very busy at that stage).
TEST SESSION 08:30 – 08:45 Download and reading time
08:45 – 10:30 Writing time
10:30 – 11:00 Submission time
9. Note that queries relating to the following are beyond Unisa’s control:
a. personal network or service provider issues
b. loadshedding or limited backup power on computer
c. limited space on personal computer
d. a crashed computer
e. using a work computer that blocks access to myExams (i.e., work firewall challenges)
f. unlicensed software (e.g., your licence expires during the examination)
10. Once the assessment session ends, you must submit your scanned answer script on myExams.
Please note that you will submit your answer script in the Test 4 folder on the myExams
site (NOT myUnisa site) – you will find a grey button which indicates “Add submission” to
Submit at the bottom of the page.
[TURN OVER]
DEPARTMENT OF AUDITING
Test 4: 18 SEPTEMBER 2023
AUE3761
THE AUDIT PROCESS
60 marks
2.5 hours (including 15 minutes download and 30 minutes upload time)
THIS PAPER CONSISTS OF SEVEN (7) PAGES
IMPORTANT INSTRUCTIONS:
1. This is a closed-book test.
2. This paper consists of case study information with three (3) questions.
3. All questions and sub-sections must be answered.
4. Each question must be commenced on a new (separate) page.
Honesty declaration:
By submitting my solution to the test, I declare that
• I know what plagiarism is, acknowledge that it is wrong and realise that disciplinary
steps may 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, nor have I received 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
Note: You do not have to sign this declaration since by submitting your solution, you
automatically declare that you adhere to all the above with regard to this specific
assessment.
[TURN OVER]
, CONFIDENTIAL
Page 2 of 7
AUE3761
Test 4 2023
FURTHER INSTRUCTIONS:
1. Test 4 is an online assessment. Please ensure that you have all the necessary resources (internet
connectivity, PDF converter/scanner app – preferably Microsoft Office Lens) to ensure minimal
disruptions during the test. Only PDF documents will be accepted and all Word/Excel documents
must be saved as ONE PDF file before they can be submitted.
2. Refer to the student guides in the folder entitled “Important test instructions and student guides”
on the Welcome Page of myUnisa for AUE3761-23-Y.
3. The Invigilator app/IRIS will NOT BE USED during Test 4 for AUE3761 and NO e-
mailed submissions will be accepted.
4. Students can download the Test 4 question paper from the myExams platform
(https://cas.myexams.unisa.ac.za). On the website under the myExams tab, AUE3761 will
be listed (AUE3761-23-Y). Under the applicable module, you will find a tab to access your
paper – Assignment 04 (Test 4) (which will be visible when the time for the test starts).
5. The question paper will be available at the start of the session, that is, 08:30.
6. The test will be written from 08:30 to 11:00. From 10:30 to 11:00 you should upload your
answer file. At 11:00 the system will close, and you will not be able to upload your file after the
system has closed.
7. You MUST start the uploading process promptly at 10:30. The system will close after the allowed
uploading time (11:00) and no late submissions will be accepted.
8. DO NOT continue preparing your answer during the additional uploading time, as it was clear
from previous examination sessions that students often struggle with the submission link (since
myUnisa is very busy at that stage).
TEST SESSION 08:30 – 08:45 Download and reading time
08:45 – 10:30 Writing time
10:30 – 11:00 Submission time
9. Note that queries relating to the following are beyond Unisa’s control:
a. personal network or service provider issues
b. loadshedding or limited backup power on computer
c. limited space on personal computer
d. a crashed computer
e. using a work computer that blocks access to myExams (i.e., work firewall challenges)
f. unlicensed software (e.g., your licence expires during the examination)
10. Once the assessment session ends, you must submit your scanned answer script on myExams.
Please note that you will submit your answer script in the Test 4 folder on the myExams
site (NOT myUnisa site) – you will find a grey button which indicates “Add submission” to
Submit at the bottom of the page.
[TURN OVER]
