Examen Audit 2018-2019
Cet examen porte sur divers aspects théoriques et pratiques liés à l’audit pour la période académique concernée.
Examen d’audit- Structure générale de l’examen.
- Thèmes majeurs abordés.
The uniform cpa examination (the exam) is comprised of four sections, each four hours long: auditing and attestation (aud), business environment and concepts (bec), financial accounting and reporting (far) and regulation (reg). the table below presents the design of the exam by section, section time and question type. the aicpa has adopted a skill ...
File Size: 689KB Page Count: 102
- Importance de la préparation à cet examen.
- Analyse des questions types posées.
- Stratégies efficaces pour réussir.
- Évaluation des compétences acquises durant le cursus.
- Ressources recommandées pour la révision.
- Retour d’expérience sur cet examen.
- Impact sur la carrière professionnelle future.
- Perspectives concernant les examens futurs.
March/june 2019 – sample questions. aa acca. time allowed: 3 hours 15 minutes. this question paper is divided into two sections: section a – all 15 questions are compulsory and must be attempted. section b – all three questions are compulsory and must be attempted. do not open this question paper until instructed by the supervisor.
File Size: 110KB Page Count: 13
This means that all regulations issued by 31st august 2017 will be examinable in the september 2018 to and june 2019 examinations. the study guide offers more detailed guidance on the depth and level at which the examinable documents should be examined.
File Size: 53KB Page Count: 4
What is the AUD section blueprint?
The aud section blueprint is organized by content area, content group and content topic. each topic includes one or more representative tasks that a newly licensed cpa may be expected to complete when performing audits, attestation engagements or accounting and review services engagements.
What should be included in an audit report?
Written representations from management confirming the change of use, the relevant date and future intentions. notes of discussions with management in relation to the incorrect recording of the gain and the need to include the error in the auditor’s schedule of uncorrected misstatements.
Financial reporting (fr) june 2019. the examining team share their observations from the marking process to highlight strengths and weaknesses in candidates’ performance, and to offer constructive advice for future candidates.
What is included in the audit notes?
The notes also include the recommended principal audit procedures which have been designed in respect of an investment made in a joint arrangement and a government grant received in the year. finally, the notes discuss several ethical matters arising from requests made by the group audit committee. the group is planning a significant restructuring.
Which audit risks will be awarded a credit for?
Tutorial note: credit will be awarded for the evaluation of other relevant audit risks, for example, including the risk that revenue and capital expenditure incurred in establishing the coffee shops is not appropriately recognised, and that a 20-year estimated life appears long given the nature and usage of the assets involved.
How do you document an audit or non-audit engagement?
Document the terms of an audit or non-audit engagement in a written engagement letter or other suitable form of written agreement. identify the elements that comprise sufficient appropriate documentation for an audit or non-audit engagement.
