CA ANZ Assurance case studies
CA ANZ Assurance · Put your knowledge to work in context.
The CA ANZ Assurance assessment is the module examination that sits within the Chartered Accountants Australia and New Zealand professional program. It is aimed at candidates who have completed the foundational modules and are moving into the practical, judgement-heavy work of auditing and other assurance engagements. The CA ANZ Assurance case studies are 5 cases and about 4,885 words.
1The Provisional Licence and the Group Audit
You are the engagement partner on the audit of Kestrel Holdings Ltd, an ASX-listed manufacturer with a 31 December year end. Planning begins in September for the December year end.
1,008 words, about 5 min2The Loan That Wasn't Disclosed
You are the audit manager on the audit of Bramblewood Pty Ltd, a private company with a 30 June year end and revenue of 28 million. It is owned 60/40 by two brothers, Marcus and David Hale, who are also the only directors.
980 words, about 5 min3The Sampling Plan That Looked Fine
You are reviewing the audit file for Corrimal Supplies Pty Ltd, a wholesaler with 4,200 customer accounts and trade receivables of 9.6 million at 30 June. Overall materiality is 240,000; performance materiality is 180,000.
956 words, about 5 min4The Going Concern That Nobody Wanted to Name
You are the engagement partner on the audit of Tidewater Logistics Ltd, a freight company with a 31 December year end and revenue of 95 million. The company has reported a net loss of 6.2 million and negative operating cash flow of 4.1 million for the year.
992 words, about 5 min5The Review Engagement That Wanted to Be an Audit
You are a partner in a small practice. A new client, Marlow & Finch Pty Ltd, is a private company with revenue of 6 million and a bank loan of 2.5 million.
949 words, about 5 min