Assurance Question Bank

About this question bank

A comprehensive practice library covering every chapter of the ICAB Certificate-Level Assurance syllabus. Practise multiple-choice, true/false and fill-in-the-blank questions at your own pace — no timer, instant explanations, unlimited retries. Designed to drill the concepts that show up most often in ICAB exam papers, from the basics of assurance and engagement acceptance through evidence, internal controls, sampling, completion and ethics.

What you'll practise

Chapters

1. Chapter 1: Concept of and need for assurance

   What assurance is, the five elements, reasonable vs limited assurance, why assurance is never absolute, the expectations gap, the statutory audit, ISA 200, professional scepticism and judgement, and sustainability assurance.
   182 Q
2. Chapter 2: Process of assurance: obtaining an engagement

   Accepting and continuing engagements, client screening, professional clearance, engagement letters and pre-conditions for an audit.
   165 Q
3. Chapter 3: Process of assurance: planning the assignment

   Understanding the entity, audit risk model, materiality, analytical procedures at planning, and the audit strategy and plan.
   202 Q
4. Chapter 4: Process of assurance: evidence and reporting

   Financial statement assertions, sufficient appropriate evidence, audit procedures, and the form and content of the auditor's report.
   159 Q
5. Chapter 5: Introduction to internal control and information flows

   Components of internal control, control activities, limitations of internal control, general IT and information processing controls, emerging technology and cyber risk, and recording systems and walkthroughs.
   155 Q
6. Chapter 6: Revenue system

   Controls and tests over sales, dispatch, invoicing and cash receipts, and substantive procedures over revenue and receivables.
   141 Q
7. Chapter 7: Purchases system

   Controls and tests over ordering, goods received, purchase invoices and payments, and procedures over purchases and payables.
   125 Q
8. Chapter 8: Employee costs

   Controls and tests over the payroll cycle: starters/leavers, calculation, payment and recording of wages and salaries.
   127 Q
9. Chapter 9: Internal audit

   The role of internal audit, distinction from external audit, types of internal audit assignment, and outsourcing.
   124 Q
10. Chapter 10: Documentation

    Purpose and form of audit documentation, working papers, audit files, ownership and retention.
    132 Q
11. Chapter 11: Evidence and sampling

    Audit sampling, sampling and non-sampling risk, selection methods, sample size factors and evaluation of results.
    167 Q
12. Chapter 12: Written representations

    Purpose, content and reliability of written representations and ISA 580 requirements.
    132 Q
13. Chapter 13: Substantive procedures – key financial statement figures

    Substantive procedures over inventory, receivables, payables, bank, non-current assets, and other key balances.
    193 Q
14. Chapter 14: Codes of professional ethics and regulatory issues

    The IFAC/ICAB Code, the five fundamental principles, the conceptual framework, threats and safeguards, and regulatory context.
    130 Q
15. Chapter 15: Integrity, objectivity and independence

    Independence of mind and in appearance, threats to objectivity, and safeguards including fees, gifts and rotation.
    165 Q
16. Chapter 16: Confidentiality

    The principle of confidentiality, permitted disclosure, conflicts of interest and safeguarding client information.
    141 Q
17. Chapter 17: Old Book Questions (Archive)

    Questions retired in the ICAB 2026 refresh of chapters 1-16, kept for extra practice. Some cover topics the 2026 manual no longer teaches, such as UK rules and the modified auditor's report.
    1893 Q