50 questions · 1.5 hours · 100 marks
An ICAB exam-standard model paper (Set 8) sweeping the WHOLE Assurance syllabus: 50 short questions, each worth equal mark (2 marks), for 100 full marks in 1.5 hours. Every one of the 16 Study Manual chapters is examined — the assurance elements and three-party relationship, obtaining an engagement, planning (risk, materiality and fraud), evidence and reporting including the range of modified opinions, internal control and IT controls, the revenue/purchases/payroll systems, internal audit, documentation, evidence and sampling, written representations, substantive procedures on key figures (receivables, accruals, provisions), the codes of professional ethics, integrity/objectivity/independence and confidentiality — so students can judge their overall exam readiness. Free navigation: jump to any question from the navigation panel, flag questions and come back to them before you submit.