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).