50 questions · 1.5 hours · 100 marks
The capstone ICAB exam-standard model paper (Set 10) sweeping the WHOLE Assurance syllabus: 50 short questions, each worth equal mark (2 marks), for 100 full marks in 1.5 hours. Every one of the 16 Study Manual chapters is examined — assurance vs non-assurance services and the assurance elements, obtaining and continuing an engagement, planning (audit strategy/plan, materiality and the two levels of risk), evidence and reporting including the full range of opinions, internal control, the revenue/purchases/payroll systems, internal audit and the limits of reliance on it, documentation, evidence and sampling (stratification, analytical procedures, negative confirmations), written representations, substantive procedures on key figures (disposals, cut-off), the codes of professional ethics, integrity/objectivity/independence (fee dependence, second opinions) and confidentiality — so students can judge their overall exam readiness. Locked navigation: you can skip questions and return using the back/next arrows, but question numbers cannot be jumped to.