ACCA 2026 AA Audit Assurance Audit Procedures Free Quiz 2

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ACCA 2026 AA Audit Assurance Audit Procedures Free Quiz 2

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ACCA 2026 AA Audit Assurance Audit Procedures Free Quiz 2

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

General10 MCQs

1. How does the timing of audit procedures affect evidence?

A. Timing of procedures affects the reliability of evidence; year-end procedures are generally more reliableB. Interim procedures are always sufficientC. Timing does not affect the quality of evidenceD. Interim procedures are more reliable than year-end procedures

2. What does the auditor do if evidence is insufficient?

A. The auditor always obtains sufficient evidenceB. If evidence is insufficient, the auditor issues a clean opinionC. The auditor does not evaluate the sufficiency of evidenceD. If evidence is insufficient, the auditor performs additional procedures or modifies the opinion

3. Which ISA covers the auditor's responses to assessed risks?

A. ISA 330 covers audit planningB. ISA 330 covers the auditor's responses to assessed risks, including proceduresC. ISA 330 covers audit samplingD. ISA 330 covers audit evidence

4. When might the auditor use an expert in audit procedures?

A. The auditor cannot use expertsB. The auditor is not responsible for the expert's workC. The auditor may use an expert to obtain evidence, but remains responsible for the opinionD. The expert's work replaces the auditor's work

5. How are audit procedures linked to assertions?

A. Audit procedures are designed to address specific assertionsB. All procedures address all assertionsC. Procedures are not linked to assertionsD. Procedures address only financial statement level assertions

General10 MCQs

6. What is the documentation requirement for the choice of procedures?

A. The auditor does not need to document the rationale for proceduresB. Documentation of rationale is optionalC. The auditor only documents the procedures performedD. The auditor must document the rationale for procedures, especially when relying on controls

7. How do IT systems affect audit procedures?

A. IT systems do not affect audit proceduresB. The auditor must consider IT systems and may use CAATsC. The auditor only tests manual controls, not IT controlsD. IT systems are not relevant to the audit

8. What is the requirement for substantive procedures?

A. Substantive procedures are optional for material itemsB. The auditor can rely solely on controls for material itemsC. Substantive procedures are required for each material class of transactions, account balance, and disclosureD. Substantive procedures are only required if controls are weak

9. What is the auditor's evaluation of the results of audit procedures?

A. The auditor must evaluate the results of procedures to determine if evidence is sufficientB. The auditor does not need to evaluate resultsC. Evaluation is only done after all procedures are completedD. Evaluation is not required for evidence sufficiency

10. What is the communication requirement for findings from audit procedures?

A. Findings from audit procedures are not communicatedB. Communication is only required for fraud findingsC. Communication is only done at the end of the auditD. The auditor communicates significant findings to management and governance

📋 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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