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Candidate name Chapter All chapters (mixed) 1. Concept of and need for assurance 2. Process of assurance: obtaining an engagement 3. Process of assurance: planning the assignment 4. Process of assurance: evidence and reporting 5. Introduction to internal control and information flows 6. Revenue system 7. Purchases system 8. Employee costs 9. Internal audit 10. Documentation 11. Evidence and sampling 12. Written representations 13. Substantive procedures: key financial statement figures 14. Codes of professional ethics and regulatory issues 15. Integrity, objectivity and independence 16. Confidentiality Number of questions Time limit (minutes)

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