ATD Level 3: Principles of Auditing Revision

These revision questions are designed for candidates preparing for the Principles of Auditing exam. We have included key questions that are highly likely to appear in KASNEB’s exam paper No. 12 (Principles of Auditing). This resource is also ideal for those preparing for professional auditing exams such as CPA, ACCA, and other courses with Auditing in their syllabus. The revision questions align closely with the current syllabus to provide comprehensive exam preparation.

The revision covers  9 topics, each with 20 questions and suggested answers at the end of each chapter.

Below is a summary of the topics covered:

1. Nature, purpose, and Scope
2. Legal and professional requirements
3. Planning and conducting an audit
4. Internal control system
5. Audit evidence
6. Auditor’s report
7. Errors and fraud
8. Computerized audit
9. Audit risk

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