ACCA 2026 AA Audit Assurance Audit Planning Free Quiz 2

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ACCA 2026 AA Audit Assurance Audit Planning Free Quiz 2

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ACCA 2026 AA Audit Assurance Audit Planning Free Quiz 2

Practice ACCA 2026 AA Audit Assurance MCQs from Audit Planning. Get instant results with Explanation.

General10 MCQs

1. Why is knowledge of the client's business and industry important?

A. Knowledge of the client's business and industry is essential for effective planningB. Knowledge of the client is not important for audit planningC. Auditors only need to know the financial statementsD. Knowledge of the industry is only relevant for certain industries

2. Which ISA covers audit planning?

A. ISA 300 covers audit evidenceB. ISA 300 covers audit samplingC. ISA 300 covers audit reportsD. ISA 300 covers planning an audit of financial statements

3. When should the audit plan be updated?

A. The audit plan is fixed and never changesB. The audit plan is updated as the audit progressesC. The audit plan is only updated if the client requests changesD. The audit plan is updated after the audit is completed

4. How is the timing of audit procedures determined?

A. All audit procedures are performed at the year-endB. All audit procedures are performed at the interim dateC. The timing of audit procedures is determined during planning and depends on risk assessmentD. Timing is not considered in audit planning

5. What is the audit budget and its purpose?

A. The audit budget estimates the resources and hours needed for the auditB. The audit budget is not used in planningC. The audit budget is set by the clientD. The audit budget is only for the final audit

General10 MCQs

6. When should the auditor consider using a specialist?

A. The auditor never uses specialistsB. Specialists are only used for tax auditsC. The use of specialists is not part of audit planningD. The auditor considers the need for specialist involvement during planning

7. What is ISA 315 about?

A. ISA 315 covers audit reportingB. ISA 315 covers identifying and assessing risks of material misstatement, including understanding the entityC. ISA 315 covers audit samplingD. ISA 315 covers professional ethics

8. What is included in the audit plan?

A. The audit plan only includes tests of controlsB. The audit plan only includes substantive proceduresC. The audit plan includes risk assessment procedures, tests of controls, substantive procedures, and reviewD. The audit plan is the same as the audit programme

9. Should the audit plan be discussed with the client?

A. The audit plan should be discussed with the client to coordinate the auditB. The audit plan is confidential and not shared with the clientC. The audit plan is determined solely by the clientD. The audit plan is not discussed with the client

10. How is the audit plan used during the audit?

A. The audit plan is only used to satisfy regulatory requirementsB. The audit plan is not used for monitoringC. The audit plan is used only by the engagement partnerD. The audit plan is used for assigning work and monitoring progress

📋 ACCA - Test Online Practice Quizzes

ACCA

Conducting Body: Association of Chartered Certified Accountants

Frequency: Exam Frequency Year Round | Time: 360 Minutes

Negative Marking: No

⚡ Test Pattern (Total: 116 MCQs):

Business and Technology: 46 MCQs
Management Accounting: 35 MCQs
Financial Accounting: 35 MCQs
Corporate and Business Law: 45 MCQs

Merit Formula: -

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