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AUE3761 EXAM PACK 2024
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LATEST EXAM PACK QUESTIONS AND ANSWERS AND SUMMARIZED NOTES FOR EXAM PREPARATION. UPDATED FOR 2024 EXAMS. FOR ASSISTANCE CONTACT:
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AUE3761EXAM PACK
2024
LATEST EXAM PACK QUESTIONS AND ANSWERS
AND SUMMARIZED NOTES FOR EXAM
PREPARATION.
UPDATED FOR 2024 EXAMS.
, AUE3761/102/0/2023
1 INTRODUCTION
It is with great pleasure that I present to you in this tutorial letter the first lessons that you need to
study for Module AUE3761: The audit process. We already provided you with Tutorial Letter 101,
which contains important information regarding administrative arrangements, support services,
contact details, your prescribed textbooks, and so forth. Make sure that you carefully read through
Tutorial Letter 101 and that you keep it at hand throughout your studies. Also note that the tutorial
letters for this module are not printed. If you would like to print it, you should do so at your own
cost. Alternatively, you may refer to myUnisa and study your lessons online.
2 IMPORTANT INFORMATION REGARDING THIS TUTORIAL LETTER
2.1 DUE DATE
The due date of this tutorial letter is on/before the date when test 1 is written (dates to
be communicated via myUnisa).
This implies that you need to study the content of all the lessons provided to you in this tutorial
letter (section 3); answer the questions (section 4); compare your answers to the questions
(section 5) and write the test on the due date. Note that the test will be written online. More
information on this will be communicated on myUnisa.
2.2 LECTURERS AND CONTACT DETAILS
The lecturers responsible for this module and to whom you should direct your enquiries, are:
Lecturer Telephone number
Mrs S Abed 012 429 4544
Mrs A Botha 012 429 6147
Mr T Diale (co-ordinator) 012 429 8497
Mr K Joubert 012 429 4068
If you would like to send an e-mail with your query about the content of this tutorial letter you
may send an e-mail to: AUE3761@unisa.ac.za.
All the lecturers on this module have access to this mailbox and will gladly assist you with
your query. However, please note that if your query is of an administrative nature, lecturers
would not be able to assist you. Direct your e-mail to the relevant e-mail address provided to
you in Tutorial Letter 101 and the Study @ Unisa guide. When sending an e-mail, make sure
that you do so by using your Unisa mylife e-mail address.
3
,2.3 METHOD OF STUDY FOR THIS TUTORIAL LETTER
You should start off your studies by referring to the lessons in section 3 of this tutorial letter. Read
through the lessons; make sure that you understand the learning outcomes; study the relevant
sources provided and do the activities. You should also refer to myUnisa for additional
activities, videos or important announcements. After studying a lesson consider whether you
can achieve the learning outcomes before continuing to the next lesson.
After completion of the lessons, you should attempt the self-assessment questions provided in
section 4 of this tutorial letter. You should then mark your answers by referring to the self-
assessment solutions in section 5 of this tutorial letter to make sure that you have mastered the
concepts studied in this tutorial letter.
After you have studied the academic content in this tutorial letter, you will write the test on all the
topics in this tutorial letter. All arrangements for this test, will be made available to you on
myUnisa.
If you require any assistance with your studies; do not understand the concepts; or struggle when
applying these concepts to a practical scenario, you are welcome to contact your lecturers. An e-
tutor might also be allocated to you to whom you may address any questions that you may have
regarding the academic content of this module.
2.4 STUDY PROGRAMME
You are responsible for pacing yourself when studying this tutorial letter according to your own
personal circumstances. The following study programme is an example of how you could plan
your studies:
Lesson to study Time frame
Lessons 1.1, 1.2, and 1.3 (important revision) Week 1
Lessons 2.1, 3.1 and 3.2 Week 2
Lesson 3.3 Week 3
Lessons 3.4 and 3.5 Week 4
Lessons 3.6 and 3.7 Week 5
Lessons 3.8, 3.9 and 3.10 Week 6
Write the test On the due date communicated on myUnisa
3 ACADEMIC CONTENT TO STUDY FOR THIS MODULE
The content that you need to study for this tutorial letter is set out in lessons 1 to 3.
4
, AUE3761/102/0/2023
LESSON 1: INTRODUCTION TO THE AUDIT PROCESS
INTRODUCTION
In your second year of auditing studies (AUE2601), you were made aware of the different stages
of the audit process. If you can recall from prior auditing knowledge, you will know by now that
there are four stages in the audit process. This module will deal with each stage in detail and is
arranged to follow the logical flow of the audit process.
The following is a schematic representation of the stages of the audit process.
FIGURE 1:1 The stages of the audit process
Each of the stages in the audit process will be covered in Module AUE3761. The lessons start
with the auditor’s first encounter with an audit client. The decision to accept or reject the
engagement with the audit client follows. When the decision has been taken to accept the
engagement, the audit is planned on a date that will allow sufficient time to finalise the audit. After
the planning has been finalised, the auditor should obtain audit evidence by performing tests of
controls and substantive procedures to form a conclusion and report on the audit findings in the
audit report.
Remember that the auditor continuously reassesses the audit risk throughout the audit to
determine whether he or she is achieving the objective of reducing the audit risk to an acceptable
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