CONFIDENTIAL
UNIVERSITY EXAMINATIONS
Jan/Feb 2023
AUE3761
The audit process
100 marks
Duration: 3 hours
This paper consists of ELEVEN (11) pages.
IMPORTANT INSTRUCTIONS:
1) The Invigilator App (as per your examination guidance documents)
Ensure that you are connected to the internet in order to log into the Invigilator App and
scan this QR code.
If you encounter difficulty in scanning the QR code, you can alternatively enter the Exam
Access Code below the QR code to start the invigilation.
Unless otherwise specified by your institution, note that you can only scan this QR code
once. If your assessment has multiple online sections, tests or attempts, you should NOT
finish the invigilation until your entire assessment has been completed.
Only scan the QR code when the assessment formally commences.
The QR code is only scannable for a limited time and it should therefore be scanned as
soon as possible to start the invigilation.
Once the QR code is scanned, ensure that your media volume is turned up and place
your smartphone next to you. The Invigilator App will notify you with a notification beep
when you are required to action a request, which you should then perform.
We recommend that you keep your smartphone on charge for the duration of the
assessment.
If you only have one device you may access your assessment in the application by
pressing the ‘Access Exam’ button in the top right corner of your app.
Keep the Invigilator App open on your cell phone for the full duration of the assessment.
You are not allowed to minimise or leave the app.
Ensure that you are connected to the internet in order to commence the invigilation as
well as at the end of the assessment. No internet connection is required during the
assessment.
You have to adhere to the assessment time limit communicated to you by your institution
as the time displayed in the Invigilator App could differ from the time allocated to complete
your assessment.
[TURN OVER]
, CONFIDENTIAL
Page 2 of 11
AUE3761
January/February 2023
You can click the "Finish Assessment" button in the app if you finish your assessment
early.
If you are performing a written or Scan-and-Upload assessment:
The Invigilator App may request you to take a picture of every page of your answer sheet
at the end of the assessment. Unless otherwise specified by your institution, this does
NOT replace the normal upload of your script to your institutions online portal
After completing invigilation and following all app instructions, you must upload your
Invigilation App data. If however there is a delay in the upload of the app data at the end
of the assessment, you should prioritise the upload of your script to your university portal
and you can temporarily minimise the app to do so. Uploading of app data is not time
sensitive and you can come back and do it after you have successfully uploaded your
script to the exam portal.
Should you encounter any technical difficulty, please WhatsApp The Invigilator Helpdesk
on 073 505 8273.
YOUR EXAM QR CODE & EXAM ACCESS CODE
Exam Access Code: efa4cce6
2) Honesty declaration
By submitting my examination solution, 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
[TURN OVER]
, CONFIDENTIAL
Page 3 of 11
AUE3761
January/February 2023
this examination 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 examination
I know that if I am found to be in violation of this declaration, I will receive 0% for this
examination.
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 regard to this specific examination.
3) Submission instructions
Suggestion: Start uploading your answer file three (3) hours after the start of the examination
session 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:
Go to myExams https://myexams.unisa.ac.za/portal and login with your myUnisa credentials i.e.
student number and password.
Click on the name of the specific examination site through the site tabs on the horizontal navigation bar.
Click on the eAssessment tool in the left-navigation menu.
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.
[TURN OVER]
, CONFIDENTIAL
Page 4 of 11
AUE3761
January/February 2023
This paper deals with the following main topics:
PROPOSED TIMETABLE
(try not to deviate from it)
Question Topic Marks Time in minutes
1 Ethical considerations, risks at overall financial 25
statement level, audit strategy
2 Revenue from contracts and tests of controls 19
3 Trade debtors and substantive procedures 24
4 Employee costs and CAATs 13
5 Audit finalisation and events after reporting date 19
Time taken to complete the examination 100 180
Examination answer file upload time (in minutes) 30
Total time 210
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 and in an acceptable standard.
[TURN OVER]
UNIVERSITY EXAMINATIONS
Jan/Feb 2023
AUE3761
The audit process
100 marks
Duration: 3 hours
This paper consists of ELEVEN (11) pages.
IMPORTANT INSTRUCTIONS:
1) The Invigilator App (as per your examination guidance documents)
Ensure that you are connected to the internet in order to log into the Invigilator App and
scan this QR code.
If you encounter difficulty in scanning the QR code, you can alternatively enter the Exam
Access Code below the QR code to start the invigilation.
Unless otherwise specified by your institution, note that you can only scan this QR code
once. If your assessment has multiple online sections, tests or attempts, you should NOT
finish the invigilation until your entire assessment has been completed.
Only scan the QR code when the assessment formally commences.
The QR code is only scannable for a limited time and it should therefore be scanned as
soon as possible to start the invigilation.
Once the QR code is scanned, ensure that your media volume is turned up and place
your smartphone next to you. The Invigilator App will notify you with a notification beep
when you are required to action a request, which you should then perform.
We recommend that you keep your smartphone on charge for the duration of the
assessment.
If you only have one device you may access your assessment in the application by
pressing the ‘Access Exam’ button in the top right corner of your app.
Keep the Invigilator App open on your cell phone for the full duration of the assessment.
You are not allowed to minimise or leave the app.
Ensure that you are connected to the internet in order to commence the invigilation as
well as at the end of the assessment. No internet connection is required during the
assessment.
You have to adhere to the assessment time limit communicated to you by your institution
as the time displayed in the Invigilator App could differ from the time allocated to complete
your assessment.
[TURN OVER]
, CONFIDENTIAL
Page 2 of 11
AUE3761
January/February 2023
You can click the "Finish Assessment" button in the app if you finish your assessment
early.
If you are performing a written or Scan-and-Upload assessment:
The Invigilator App may request you to take a picture of every page of your answer sheet
at the end of the assessment. Unless otherwise specified by your institution, this does
NOT replace the normal upload of your script to your institutions online portal
After completing invigilation and following all app instructions, you must upload your
Invigilation App data. If however there is a delay in the upload of the app data at the end
of the assessment, you should prioritise the upload of your script to your university portal
and you can temporarily minimise the app to do so. Uploading of app data is not time
sensitive and you can come back and do it after you have successfully uploaded your
script to the exam portal.
Should you encounter any technical difficulty, please WhatsApp The Invigilator Helpdesk
on 073 505 8273.
YOUR EXAM QR CODE & EXAM ACCESS CODE
Exam Access Code: efa4cce6
2) Honesty declaration
By submitting my examination solution, 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
[TURN OVER]
, CONFIDENTIAL
Page 3 of 11
AUE3761
January/February 2023
this examination 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 examination
I know that if I am found to be in violation of this declaration, I will receive 0% for this
examination.
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 regard to this specific examination.
3) Submission instructions
Suggestion: Start uploading your answer file three (3) hours after the start of the examination
session 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:
Go to myExams https://myexams.unisa.ac.za/portal and login with your myUnisa credentials i.e.
student number and password.
Click on the name of the specific examination site through the site tabs on the horizontal navigation bar.
Click on the eAssessment tool in the left-navigation menu.
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.
[TURN OVER]
, CONFIDENTIAL
Page 4 of 11
AUE3761
January/February 2023
This paper deals with the following main topics:
PROPOSED TIMETABLE
(try not to deviate from it)
Question Topic Marks Time in minutes
1 Ethical considerations, risks at overall financial 25
statement level, audit strategy
2 Revenue from contracts and tests of controls 19
3 Trade debtors and substantive procedures 24
4 Employee costs and CAATs 13
5 Audit finalisation and events after reporting date 19
Time taken to complete the examination 100 180
Examination answer file upload time (in minutes) 30
Total time 210
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 and in an acceptable standard.
[TURN OVER]
