AUE3761
EXAM PACK
Recent exam questions and answers
Summarised study notes
Exam tips and guidelines
+27 81 278 3372
DISCLAIMER & TERMS OF USE
Educational Aid: These study notes are intended to be used as educational resources and should not be seen as a
replacement for individual research, critical analysis, or professional consultation. Students are encouraged to perform
their own research and seek advice from their instructors or academic advisors for specific assignment guidelines.
Personal Responsibility: While every effort has been made to ensure the accuracy and reliability of the information in
these study notes, the seller does not guarantee the completeness or correctness of all content. The buyer is
responsible for verifying the accuracy of the information and exercising their own judgment when applying it to their
assignments.
Academic Integrity: It is essential for students to maintain academic integrity and follow their institution's policies
regarding plagiarism, citation, and referencing. These study notes should be used as learning tools and sources of
inspiration. Any direct reproduction of the content without proper citation and acknowledgment may be considered
academic misconduct.
Limited Liability: The seller shall not be liable for any direct or indirect damages, losses, or consequences arising from
the use of these notes. This includes, but is not limited to, poor academic performance, penalties, or any other negative
consequences resulting from the application or misuse of the information provided.
, CONFIDENTIAL
UNIVERSITY EXAMINATIONS
Oct/Nov 2025
AUE3761
The Audit Process
100 marks
Duration: 245 minutes
This paper consists of ELEVEN (11) pages.
IMPORTANT INSTRUCTIONS:
i. This is a limited open-book test – You may use only SAICA Student Handbooks Volume 2A and 2B.
ii. This is a PROCTORED examination.
iii. This examination question paper consists of four (4) questions.
iv. Answer all the questions.
v. Start each question on a new (separate) page.
The Invigilator app (as per your examination guidelines)
1) Please find attached the QR Code and Student Instructions document that contains the QR
Code and important instructions that you will need to follow in order to start the invigilation for
your assessment.
2) Note that you should scan the QR code as soon as you start with your assessment.
3) For Take-Home exams, you should scan the QR Code as soon as you have downloaded your
question paper during the 15-minute download window before the official exam start time per
the timetable.
4) Please take note that you can only scan the QR code for a limited time after the
commencement time of the assessment and it should therefore be scanned as soon as
possible to start the invigilation.
5) It is important to note that you must adhere to the time limit in your myExams assessment as
the invigilation time in the App could exceed the time allocated to complete your assessment.
6) You are not allowed to minimise or exit the App during your assessment. If you finish your
assessment before the App timer has run out, you need to press the ‘Finish assessment’
button and follow further instructions before you leave the App. The ‘Finish assessment’
button will only become active after a specified time.
7) The Invigilator App will request you to take photos of your answer script (i.e. scan) immediately
after the assessment. You need to perform scanning of your script immediately when prompted.
Please follow the instructions on the App. Take note that you are still required to upload your
answer script to the relevant UNISA portal.
8) Keep the Invigilator App open on your smartphone during the assessment. You are not allowed
to leave or minimise the Application. You cannot minimise the Application and use your
smartphone for typing. If you wish to use a smartphone for typed responses, you will
[TURN OVER]
, CONFIDENTIAL
Page 2 of 11
AUE3761
October/November 2025
need an additional smartphone.
9) After completing the invigilation in The Invigilator mobile App you should upload the App data
collected as soon as possible. Take note that uploading App data after 48 hours of your
assessment is considered non-compliance and will result in your assessment not being
marked.
10) If you experience technical difficulties on The Invigilator App, contact the technical helpdesk
via WhatsApp on 073 505 8273.
YOUR EXAM QR CODE & EXAM ACCESS CODE
Exam Access Code: 292e82eb
11) Honesty declaration
By submitting my examination solution, I declare the following:
• I know what plagiarism is, that plagiarism is wrong and that disciplinary steps might be taken
against me if I am found guilty of plagiarism.
• This examination solution, submitted by me, 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 examination.
• I know that if I am found to violate this declaration, I will receive 0% for this examination.
Note: You do not have to sign the declaration. By submitting your solution, you automatically declare
that you adhere to all the above regarding this specific examination.
12) Submission instructions
Suggestion: Start uploading your answer file at 11.20, AT THE LATEST, to allow enough time for
any delays in the process.
You MUST submit your answers in ONE PDF file.
The file name of your PDF document must be in the following format: Student number, space, AUE3761.
For example: 33445566 AUE3761.
Submission method:
13) Go to myExams at https://cas.myexams.unisa.ac.za and log in with your myUnisa credentials, namely
your student number and password.
14) Click on the name of the specific examination site.
[TURN OVER]
, CONFIDENTIAL
Page 3 of 11
AUE3761
October/November 2025
15) Scroll through the site tabs on the horizontal navigation bar and click on the eAssessment tool in the
left-hand navigation menu.
16) Once the eAssessment page has loaded, select the assessment for which you want to upload the
examination answer file by clicking on the link under the heading “Assignment Title.”
This paper deals with the following main topics:
PROPOSED SCHEDULE FOR ANSWERING THE QUESTIONS
(Try not to deviate from this.)
Question Topic Marks Time in
minutes
Reading time 15
1 Corporate governance, Companies Act and ISAE 25 50
3000 (revised)
2 Reliance on the work of internal auditors (ISA 610 28 56
revised) and internal controls
3 Audit evidence, sampling and subsequent events 17 34
4 Evaluation of misstatements, audit opinion, and 30 60
substantive procedures
Time taken to complete the examination 100 200
Examination answer file upload time (in 30
minutes)
Total time 245
NOTE:
The main objective of the examination is to test your knowledge and ability to apply the study
material. However, the examiners will also consider your ability to organise and present that
knowledge in writing at an acceptable standard.
[TURN OVER]
EXAM PACK
Recent exam questions and answers
Summarised study notes
Exam tips and guidelines
+27 81 278 3372
DISCLAIMER & TERMS OF USE
Educational Aid: These study notes are intended to be used as educational resources and should not be seen as a
replacement for individual research, critical analysis, or professional consultation. Students are encouraged to perform
their own research and seek advice from their instructors or academic advisors for specific assignment guidelines.
Personal Responsibility: While every effort has been made to ensure the accuracy and reliability of the information in
these study notes, the seller does not guarantee the completeness or correctness of all content. The buyer is
responsible for verifying the accuracy of the information and exercising their own judgment when applying it to their
assignments.
Academic Integrity: It is essential for students to maintain academic integrity and follow their institution's policies
regarding plagiarism, citation, and referencing. These study notes should be used as learning tools and sources of
inspiration. Any direct reproduction of the content without proper citation and acknowledgment may be considered
academic misconduct.
Limited Liability: The seller shall not be liable for any direct or indirect damages, losses, or consequences arising from
the use of these notes. This includes, but is not limited to, poor academic performance, penalties, or any other negative
consequences resulting from the application or misuse of the information provided.
, CONFIDENTIAL
UNIVERSITY EXAMINATIONS
Oct/Nov 2025
AUE3761
The Audit Process
100 marks
Duration: 245 minutes
This paper consists of ELEVEN (11) pages.
IMPORTANT INSTRUCTIONS:
i. This is a limited open-book test – You may use only SAICA Student Handbooks Volume 2A and 2B.
ii. This is a PROCTORED examination.
iii. This examination question paper consists of four (4) questions.
iv. Answer all the questions.
v. Start each question on a new (separate) page.
The Invigilator app (as per your examination guidelines)
1) Please find attached the QR Code and Student Instructions document that contains the QR
Code and important instructions that you will need to follow in order to start the invigilation for
your assessment.
2) Note that you should scan the QR code as soon as you start with your assessment.
3) For Take-Home exams, you should scan the QR Code as soon as you have downloaded your
question paper during the 15-minute download window before the official exam start time per
the timetable.
4) Please take note that you can only scan the QR code for a limited time after the
commencement time of the assessment and it should therefore be scanned as soon as
possible to start the invigilation.
5) It is important to note that you must adhere to the time limit in your myExams assessment as
the invigilation time in the App could exceed the time allocated to complete your assessment.
6) You are not allowed to minimise or exit the App during your assessment. If you finish your
assessment before the App timer has run out, you need to press the ‘Finish assessment’
button and follow further instructions before you leave the App. The ‘Finish assessment’
button will only become active after a specified time.
7) The Invigilator App will request you to take photos of your answer script (i.e. scan) immediately
after the assessment. You need to perform scanning of your script immediately when prompted.
Please follow the instructions on the App. Take note that you are still required to upload your
answer script to the relevant UNISA portal.
8) Keep the Invigilator App open on your smartphone during the assessment. You are not allowed
to leave or minimise the Application. You cannot minimise the Application and use your
smartphone for typing. If you wish to use a smartphone for typed responses, you will
[TURN OVER]
, CONFIDENTIAL
Page 2 of 11
AUE3761
October/November 2025
need an additional smartphone.
9) After completing the invigilation in The Invigilator mobile App you should upload the App data
collected as soon as possible. Take note that uploading App data after 48 hours of your
assessment is considered non-compliance and will result in your assessment not being
marked.
10) If you experience technical difficulties on The Invigilator App, contact the technical helpdesk
via WhatsApp on 073 505 8273.
YOUR EXAM QR CODE & EXAM ACCESS CODE
Exam Access Code: 292e82eb
11) Honesty declaration
By submitting my examination solution, I declare the following:
• I know what plagiarism is, that plagiarism is wrong and that disciplinary steps might be taken
against me if I am found guilty of plagiarism.
• This examination solution, submitted by me, 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 examination.
• I know that if I am found to violate this declaration, I will receive 0% for this examination.
Note: You do not have to sign the declaration. By submitting your solution, you automatically declare
that you adhere to all the above regarding this specific examination.
12) Submission instructions
Suggestion: Start uploading your answer file at 11.20, AT THE LATEST, to allow enough time for
any delays in the process.
You MUST submit your answers in ONE PDF file.
The file name of your PDF document must be in the following format: Student number, space, AUE3761.
For example: 33445566 AUE3761.
Submission method:
13) Go to myExams at https://cas.myexams.unisa.ac.za and log in with your myUnisa credentials, namely
your student number and password.
14) Click on the name of the specific examination site.
[TURN OVER]
, CONFIDENTIAL
Page 3 of 11
AUE3761
October/November 2025
15) Scroll through the site tabs on the horizontal navigation bar and click on the eAssessment tool in the
left-hand navigation menu.
16) Once the eAssessment page has loaded, select the assessment for which you want to upload the
examination answer file by clicking on the link under the heading “Assignment Title.”
This paper deals with the following main topics:
PROPOSED SCHEDULE FOR ANSWERING THE QUESTIONS
(Try not to deviate from this.)
Question Topic Marks Time in
minutes
Reading time 15
1 Corporate governance, Companies Act and ISAE 25 50
3000 (revised)
2 Reliance on the work of internal auditors (ISA 610 28 56
revised) and internal controls
3 Audit evidence, sampling and subsequent events 17 34
4 Evaluation of misstatements, audit opinion, and 30 60
substantive procedures
Time taken to complete the examination 100 200
Examination answer file upload time (in 30
minutes)
Total time 245
NOTE:
The main objective of the examination is to test your knowledge and ability to apply the study
material. However, the examiners will also consider your ability to organise and present that
knowledge in writing at an acceptable standard.
[TURN OVER]
