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AUE2601 EXAM PACK 2025 {DETAILED QUESTIONS AND ANSWERS }
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AUE2601 EXAM PACK 2025 {DETAILED QUESTIONS AND ANSWERS }
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AUE2601-Exam May/June 2022: Attempt review lOMoAR cPSD| 32110785 https://cas.myexams.unisa.ac.za/mod/quiz/review.php?attempt=15251of 18 Downloaded by Vincent Cosmas (vincentcosmas92@gmail.com)
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Dashboard / My courses / AUE2601-22-EX06 / Welcome Message / AUE2601-Exam May/June 2022
Started Friday, 10 June 2022, 3:19 PM
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State Finished
Completed Friday, 10 June 2022, 3:36 PM
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Time taken16 mins 57 secs
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The different types of auditors are described below:
1 External auditors – auditors who express an independent opinion on whether the annual
financial statements of a company,fairly present the financial position and results of the
company’s operations.
2 Government auditors – auditors who evaluate and investigate the financial affairs of
government departments and reporttheir findings to senior government.
3 Forensic auditors – auditors who concentrate on investigating and gathering evidence where
there has been alleged financialmismanagement, theft or fraud.
4 Special purpose auditors – auditors who specialise in a particular field such as environmental
auditors, who audit compliancewith environmental regulations, and VAT auditors who work
for the South African Revenue Services and who audit vendors’ VAT returns.
5 Internal auditors – auditors employed by the company who perform independent assignments
on behalf of the board ofdirectors of the company relating to the evaluation of the efficiency,
economy and effectiveness of the company’s internal control systems and business activities.
Choose the option that indicates which types of auditors are correctly described.
Select one:
a. 1, 2 and 3.
b.2, 3, 4 and 5.
c. 1, 2, 3, 4 and 5.
d. 1, 2, 3 and 4.
2
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Dashboar d Calend ar
The following are possible goals of the Independent Regulatory Board for Auditors (IRBA).
Dashboa rd / My courses / AUE2601-22-EX 06 / Welcome Messa ge / AUE2601-Exam May /June 2022
1 Provide an appropriate framework for the education and training of properly qualified auditors as well as for their ongoing
competence.
2 Monitor the compliance of registered auditors with professional standards.
3 Develop and maintain auditing and ethics standards which are internationally comparable.
4 Investigate and take appropriate action against chartered accountants in respect of improper conduct.
Choose the option that correctly indicates the goals of the Independent Regulatory Board for Auditors.
Select one:
a. 1, 2 and 3
b.2, 3 and 4
c. 1, 2, 3 and 4
d. 1, 2 and 4
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