ACCA AA — Audit and Assurance

SC E-LEARNING • ACCA AA

AA — Audit and Assurance

Applied Skills • Free revision material, sample MCQs and mini mock.

What to Focus On

audit planning, risk, controls, evidence, procedures and reporting.

2026/27 preparationFree MCQsMini mockTest-session support

5 Free AA MCQs

Attempt each question before opening the answer.

1. Audit risk is commonly expressed as:
A. Inherent risk × control risk × detection riskB. Revenue × profitC. Assets ÷ liabilitiesD. Materiality × sampling only
Show answer

Inherent risk × control risk × detection risk — The audit risk model links these three components.

2. Which evidence is generally more reliable?
A. Direct external confirmationB. Oral internal explanation onlyC. Unsigned internal noteD. Management forecast only
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Direct external confirmation — Independent external evidence is generally more reliable.

3. Testing a sample of sales invoices to dispatch notes primarily addresses:
A. OccurrenceB. Completeness of liabilitiesC. Valuation of PPED. Rights over inventory
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Occurrence — The auditor checks whether recorded sales actually occurred.

4. Professional skepticism means:
A. Maintaining a questioning mindB. Assuming management is dishonestC. Rejecting all evidenceD. Avoiding judgment
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Maintaining a questioning mind — Skepticism involves critical assessment without automatic distrust.

5. A qualified opinion may be appropriate when a misstatement is:
A. Material but not pervasiveB. ImmaterialC. Both material and pervasiveD. Never material
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Material but not pervasive — Material but non-pervasive issues generally lead to qualification.

Free 5-Question Mini Mock

Try these without opening the answers first. Use them as a quick revision check.

1. A qualified opinion may be appropriate when a misstatement is:
Check answer

Material but not pervasive — Material but non-pervasive issues generally lead to qualification.

2. Professional skepticism means:
Check answer

Maintaining a questioning mind — Skepticism involves critical assessment without automatic distrust.

3. Testing a sample of sales invoices to dispatch notes primarily addresses:
Check answer

Occurrence — The auditor checks whether recorded sales actually occurred.

4. Which evidence is generally more reliable?
Check answer

Direct external confirmation — Independent external evidence is generally more reliable.

5. Audit risk is commonly expressed as:
Check answer

Inherent risk × control risk × detection risk — The audit risk model links these three components.

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