Audit & Assurance (2) 2021 (AAA221)

AAA221 Main exam structure

You should refer to the exam structure, as set out in this document, to plan your time before
going into the exam.
This exam marking structure is to enable you to plan your time before going into the exam.
Exam: Audit and Assurance (2) 2021 (AAA221) Main
Total time allowed: Three and a half hours (3.5 hours)
Contains: Four (4) questions
Total marks: Eighty (80) marks
Marks per question: Twenty (20) marks

Question numbers and mark allocation

The table below shows the alignment between the toolbar question numbers and the
question numbers as they appear in the online exam platform.
Toolbar question number Question number Sub-part Marks
Question 1 of 8 Question 1, Part A (a)  4
(b)  5
(c)  3
Question 2 of 8 Question 1, Part B (a)  6
(b)  2
20

Question 3 of 8 Question 2, Part A (a)  6

(b)  4
Question 4 of 8 Question 2, Part B (a)  4
(b)  6
20

Question 5 of 8 Question 3, Part A (a)  8

(b)  4
Question 6 of 8 Question 3, Part B (a)  6
(b)  2
20

Question 7 of 8 Question 4, Part A (a)  2

(b)  2
(c)  2
(d)  5
Question 8 of 8 Question 4, Part B (a)  6
(b)  3
20
80
Audit & Assurance Chartered Accountants Program

For example, in the online exam platform on a particular screen, you will see the following:
• The toolbar question number at the top of the screen acting as a header. This is simply
to assist you to navigate between pages and to track your progress in the progress
summary page.

• The question number.

• The response box.

Your answer in the response box should clearly indicate each sub-part.

• Tip: Facts in an exam question may be presented in a table. You may find it convenient to
use the table in the question as a template. Simply copy and paste the original table into
your response box, and repopulate with your answer.

Progress summary

The progress summary page helps you navigate the exam and move between questions
easily. Everyone uses different exam techniques – some people prefer to answer exam
questions in order, others prefer to start with whatever question relates to the topic/s they
are most comfortable with and complete questions out of sequence. Adopt an approach that
suits you best and use the progress summary to do so. To access the progress summary page,
click on the blue grid in the toolbar as shown below.

How to use the progress summary

You can flag questions you wish to return to later. The ‘Flag’ button is located on the left of
the ‘Next’ button at the bottom right of the screen, as shown below.

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 Chartered Accountants Program Audit & Assurance

During the exam, you can access the progress summary at any time. In the progress summary,
you can see the number of questions you have answered (dark grey box), the number of
questions you have not answered (light grey box) and the number of questions you have
flagged. You can also click on a question number to go directly to that specific question.
Here is an example of a progress summary:

You can see from this example that:

• questions 1, 2, 3, and 4 have been answered
• question 3 is answered but flagged (e.g. flagged for a re-read of the answer before
submitting the exam or to complete an outstanding item)
• question 5 is not answered but flagged (e.g. flagged as a reminder to return to this
question)
• questions 6, 7 and 8 are not answered.

Before you submit your exam

Please also review the progress summary before you submit your exam to ensure you have
answered every question. You will be asked the following before you submit your exam.

Once you click ‘Yes’, which submits your answers, you will be unable to make further changes.

We wish you the best of luck with your exam.

AAA team

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