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1 PAPER CPA P1 AUDITING MOCK EXAM - FEB 2016

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Page 1: PAPER CPA P1 AUDITING MOCK EXAM - FEB 2016studyonline.ie/wp-content/uploads/2016/08/CPA-P1-Auditing-MOCK... · NOTES: Section A - You are required to answer Questions 1, 2 and 3

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PAPER CPA P1 AUDITING –

MOCK EXAM - FEB 2016

Page 2: PAPER CPA P1 AUDITING MOCK EXAM - FEB 2016studyonline.ie/wp-content/uploads/2016/08/CPA-P1-Auditing-MOCK... · NOTES: Section A - You are required to answer Questions 1, 2 and 3

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SECTION A QUESTION 1

(b) List and explain FOUR assertions from ISA 500 Audit Evidence that relate to the

recording of classes of transactions

(5 Marks)

Page 3: PAPER CPA P1 AUDITING MOCK EXAM - FEB 2016studyonline.ie/wp-content/uploads/2016/08/CPA-P1-Auditing-MOCK... · NOTES: Section A - You are required to answer Questions 1, 2 and 3

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QUESTION 2

Page 4: PAPER CPA P1 AUDITING MOCK EXAM - FEB 2016studyonline.ie/wp-content/uploads/2016/08/CPA-P1-Auditing-MOCK... · NOTES: Section A - You are required to answer Questions 1, 2 and 3

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QUESTION 3

Page 5: PAPER CPA P1 AUDITING MOCK EXAM - FEB 2016studyonline.ie/wp-content/uploads/2016/08/CPA-P1-Auditing-MOCK... · NOTES: Section A - You are required to answer Questions 1, 2 and 3

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SECTION B

QUESTION 4

Page 6: PAPER CPA P1 AUDITING MOCK EXAM - FEB 2016studyonline.ie/wp-content/uploads/2016/08/CPA-P1-Auditing-MOCK... · NOTES: Section A - You are required to answer Questions 1, 2 and 3

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QUESTION 5

Page 7: PAPER CPA P1 AUDITING MOCK EXAM - FEB 2016studyonline.ie/wp-content/uploads/2016/08/CPA-P1-Auditing-MOCK... · NOTES: Section A - You are required to answer Questions 1, 2 and 3

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QUESTION 6

Page 8: PAPER CPA P1 AUDITING MOCK EXAM - FEB 2016studyonline.ie/wp-content/uploads/2016/08/CPA-P1-Auditing-MOCK... · NOTES: Section A - You are required to answer Questions 1, 2 and 3

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QUESTION 7