The tutorial questions in this book cover the auditing syllabi as prescribed by The South African Institute of Chartered Accountants (Part 1 of the Qualifying Examination) and the Independent Regulatory Board for Auditors (Public Practice Examination – “Part 2” - Audit Specialisation).

The hundreds of questions comprise various topics and are graded into three categories according to their level of difficulty in line with the South African accounting profession’s definition of levels of knowledge:

• B – Basic (Level 1: Knowledge and Comprehension)
• I – Intermediate (Level 2: Application)
• A – Advanced (Level 3: Integration).

The ninth edition of this standard reference for students and practitioners has been completely revised and restructured in line with recent far-reaching global and local changes in the auditing profession. A newly introduced feature of the ninth edition of this classic text is the cross-referencing to Graded Tutorials on Auditing by Bourne et al. (see page 24). This link will ensure that the student of auditing will be able to integrate theory with practice and application.