ACCA 2026 AA Audit Assurance Audit Procedures Free Quiz 1

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ACCA 2026 AA Audit Assurance Audit Procedures Free Quiz 1

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ACCA 2026 AA Audit Assurance Audit Procedures Free Quiz 1

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

General10 MCQs

1. What are substantive procedures?

A. Substantive procedures are only tests of controlsB. Substantive procedures include tests of details and substantive analytical proceduresC. Substantive procedures are performed only at the planning stageD. Substantive procedures are not used in the audit

2. What are tests of controls?

A. Tests of controls are the same as substantive proceduresB. Tests of controls are performed only for financial statement level risksC. Tests of controls are used to evaluate the operating effectiveness of controlsD. Tests of controls are optional

3. What is inspection as an audit procedure?

A. Inspection involves examining records, documents, or tangible assetsB. Inspection is only used for counting inventoryC. Inspection is not a substantive procedureD. Inspection is only used for tests of controls

4. What is observation as an audit procedure?

A. Observation is the same as inspectionB. Observation is a highly reliable form of evidenceC. Observation is not used in audit proceduresD. Observation involves watching a process being performed; it provides evidence at a point in time

5. What is inquiry as an audit procedure?

A. Inquiry is sufficient evidence on its ownB. Inquiry is used to seek information and corroborate other evidenceC. Inquiry is only used for fraud riskD. Inquiry is not a valid audit procedure

General10 MCQs

6. What is confirmation as an audit procedure?

A. Confirmation is the same as inquiryB. Confirmation is only used for receivablesC. Confirmation is a written response from a third party, used for evidenceD. Confirmation is not a reliable source of evidence

7. What is recalculation as an audit procedure?

A. Recalculation checks mathematical accuracy of documentsB. Recalculation is the same as reperformanceC. Recalculation is only used for tests of controlsD. Recalculation is not a substantive procedure

8. What is reperformance as an audit procedure?

A. Reperformance is the same as recalculationB. Reperformance is only used for tests of detailsC. Reperformance is not an audit procedureD. Reperformance involves the auditor independently performing the client's procedures

9. How does the auditor select audit procedures?

A. The same procedures are used for all auditsB. The auditor selects procedures based on the assessed risksC. The auditor only uses procedures specified by the clientD. The auditor uses only one type of procedure for each assertion

10. What is the documentation requirement for audit procedures?

A. Documentation of audit procedures is optionalB. Documentation is only required for substantive proceduresC. The auditor must document all audit procedures performed and the conclusionsD. Documentation is only required for tests of controls

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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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