ACCA AA Mock Exam: Free Timed Practice Paper

Free Audit and Assurance practice exam

Sit an original Section A with the real exam's structure: 3 cases of 5 questions. Every answer is marked when you hand in, with an explanation for each question, and then the Section B written questions follow.

Section A	3 cases: 30 marks in 54 minutes
Question types	Multiple choice, multiple response and number entry
Section B	Written questions read by Mia, with no mark, so the paper gives a mark, not a pass or fail

Section A

3 cases: 30 marks in 54 minutes

Question types

Multiple choice, multiple response and number entry

Section B

Written questions read by Mia, with no mark, so the paper gives a mark, not a pass or fail

How to use a practice exam

Sit Section A in one go on the clock: the real exam allows 1.8 minutes a mark, so 54 minutes for its 30 marks.
That leaves about 126 minutes of the real exam for Section B's three written questions.
Afterwards, open every question you dropped marks on and read the explanation, then practise that topic.

How it is marked

Each objective test question earns its 2 marks only when the whole answer is right, so a multiple-response question needs every right option ticked and a number entry needs the exact figure. Each question in a case is marked on its own.

Before the full paper

If you are not ready for a full timed paper, start with the free diagnostic: one question on every topic, then the topic to fix first.

Try 3 questions

Question 1 · Single question · Syllabus D42 marks

Payables, accruals, bank and cash

The auditor of Garston Co obtains a list of goods received notes dated before the 31 December 20X5 year end for which no purchase invoice had been recorded by the year end.

What should the auditor check? (2 marks)

That each is included in year-end accruals at a reasonable valueThat each is shown as a contingent liability in the notes to the financial statementsThat the suppliers have sent statementsThat the goods received notes are numbered

Question 2 · Single question · Syllabus B62 marks

Audit planning and documentation

Arden Co's year end is 31 December 2026. The audit firm carries out an interim audit in September 2026 and a final audit in February 2027.

Which of the following procedures is most likely to be performed at the interim audit? (2 marks)

Performing analytical procedures on the draft financial statements to form an overall conclusionObtaining written representations on the financial statementsReviewing events after the reporting periodTesting controls over sales from January to August 2026

Question 3 · Single question · Syllabus C5, C62 marks

Internal audit

At Wexford Co, the head of internal audit reports to the finance director, who sets the internal audit plan. This year two internal auditors helped design the controls in the new purchasing system, which internal audit will review next year. Internal audit has unrestricted access to records and staff, its staff rotate between assignments, and the audit committee reviews each internal audit report.

Which TWO features weaken the objectivity of Wexford Co's internal audit function? (2 marks)

Tick 2The audit committee reviews each internal audit reportThe head of internal audit reports to the finance director, who sets the planInternal auditors will review controls that they helped to designInternal audit has unrestricted access to records and staffInternal audit staff rotate between assignments

Questions people ask

Is there a free ACCA AA mock exam?

Yes. Practice exam 1 here is free: an original Section A, 30 marks on the clock, marked with an explanation for every question, then its Section B questions. It is unofficial practice, not an ACCA paper.

How many marks do I need to pass?

50 of the 100 marks, across both sections.