ACCA 2026 AA Audit Assurance Audit Planning Free Quiz 3

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ACCA 2026 AA Audit Assurance Audit Planning Free Quiz 3

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ACCA 2026 AA Audit Assurance Audit Planning Free Quiz 3

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

General10 MCQs

1. What is the role of communication with those charged with governance in audit planning?

A. Communication with those charged with governance is not required for planningB. The auditor should communicate with those charged with governance during planningC. Communication with governance is only required at the end of the auditD. Communication with governance is optional

2. What is audit planning?

A. Audit planning is only done at the start of the auditB. Audit planning involves an overall strategy and a detailed audit planC. Audit planning is optional for small auditsD. Audit planning is the same as audit execution

3. What is the audit strategy?

A. The audit strategy is the same as the audit planB. The audit strategy is prepared after the audit is completedC. The audit strategy sets the scope, timing, and direction of the auditD. The audit strategy is only for large audits

4. How is materiality used in audit planning?

A. Materiality is determined during audit planning and is used to assess misstatementsB. Materiality is only relevant for the final audit opinionC. Materiality is a fixed percentage of profitD. Materiality is not considered in audit planning

5. What is the audit plan?

A. The audit plan is the same as the audit strategyB. The audit plan is prepared once and never changedC. The audit plan is only for the internal control testingD. The audit plan includes the nature, timing, and extent of audit procedures

General10 MCQs

6. What is the audit engagement letter?

A. The engagement letter is optionalB. The engagement letter sets out the terms and responsibilities of the audit engagementC. The engagement letter is only required for public companiesD. The engagement letter is the same as the audit plan

7. What factors determine the composition of the audit team?

A. The audit team composition is not importantB. The audit team should consist of only senior auditorsC. The audit team should have appropriate skills and experience for the engagementD. The audit team composition is decided by the client

8. What is the audit timetable and its purpose?

A. The audit timetable sets key dates and milestones for the auditB. The audit timetable is optionalC. The audit timetable is the same as the audit planD. The audit timetable is set by the client

9. What are preliminary analytical procedures?

A. Preliminary analytical procedures are performed at the end of the auditB. Preliminary analytical procedures are performed only on the balance sheetC. Preliminary analytical procedures are not useful for planningD. Preliminary analytical procedures help identify areas of potential risk during planning

10. What is the documentation requirement for audit planning?

A. Audit planning documentation is optionalB. The audit plan and strategy must be documented in writingC. Audit planning documentation is only required if the audit is largeD. Audit planning documentation is done after the audit is completed

📋 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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