This question paper must be returned. Candidates are not permitted to remove any part of it from the examination room.

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FORMAL EXAMINATION PERIOD: SESSION 2, NOVEMBER 2015

EXAMINATION DETAILS:

Unit Code: ACCG925

Unit Name: Auditing and Assurance Services

Duration of Exam (including reading time if applicable):

Two (2) hours plus 10 minutes reading time

Total No. of Questions:Section A: Four (4) questionsSection B: Ten (10) multiple choice questions

EXAMINATION INSTRUCTIONS:

Section A consists of four (4) written questions worth 40 marks, Section B consists of ten (10) multiple choice questions worth 10 marks. Answer all questions.

For Section A, write your answers directly in the spaces provided in this examination paper. For Section B, use themultiple choice answer sheet provided at the end of the paper. Answers can be written in pen or pencil but must be legible.

Total marks for this paper are 50 which represents 50% of the overall assessment mark for the unit. Marks for eachquestion are indicated.

Section Question Marks Topic

A1

/13 Week 12 article (Peters & Romi, 2015). (read abstract, introduction, background of voluntary sustainability assurance and conclusion) + professional secepticsm

2

/6Threat to auditor independence

3 /10 significant audit risk + key assertion + substantive test

4 /11 IT (key assertions + the use of GAS)

BMC /10

Different topics (including audit opinion, subsequent events, legal liability and other issues)

TOTAL /50

MATERIALS PERMITTED/NOT PERMITTED:Dictionaries: No dictionaries permittedCalculators: No calculators permitted