1

PAPER CPA P1 AUDITING –

MOCK EXAM -

2

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)

3

QUESTION 2

4

QUESTION 3

5

SECTION B

QUESTION 4

6

QUESTION 5

7

QUESTION 6

8

QUESTION 7

9

SUGGESTED SOLUTIONS Solution 1 (a) (Q1 (a) June 2012 – ACCA F8/ACCA F8 Q2 June 2009 )

10

11

12

QUESTION 2 (Q3 F8 June 2011)

13

14

15

QUESTION 3 (Q7 April 2013)

16

QUESTION 4 (Q7 April 2014)

17

18

QUESTION 5 (Q3 December 2011 – F8)

19

20

21

QUESTION 6 (Q6 CPA P1 Auditing April 2013)

22

23

QUESTION 7 (Q7 August 2013)

24