2 (a) (i) Define a ‘test of control’ and provide an example of a test of control in relation to the audit of wages and
salaries; and
(ii) Define a ‘substantive procedure’ and provide an example of a substantive procedure in relation to the
audit of wages and salaries.
Note: The total marks will be split equally between each part. (4 marks)
(b) ISA 500 Audit Evidence requires auditors to obtain sufficient and appropriate audit evidence. Appropriateness is
a measure of the quality of audit evidence; that is, its relevance and its reliability.
Required:
Identify and explain THREE factors which influence the reliability of audit evidence. (3 marks)
(c) Auditors are required to perform an overall review of the financial statements before they provide their audit
opinion.
Required:
Explain THREE procedures an auditor should perform in conducting their overall review of the financial
statements. (3 marks)

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