Q1 – Case study weakness/audit test on internal control system for wages or purchase; substantive testing on P&L; outsourcing of internal audit or role of internal audit
　　Q2 – IFAC/IAASB; sample test; IT environment CAAT; internal audit report other theory questions
　　Q3 – Case study on ethics or audit planning, may also included in corporate governance; audit evidence
　　Q4 – Case study on audit risk -analysis procedure, plus substantive testing on inventory – stock take or NCA;
　　Q5 – General knowledge on final review; case study on going concern with audit report or whole audit report
　　Note: Tips is only for reference, and lecturer is not responsible for it