100+ Free Danish Revisoreksamen (Statsautoriseret Revisor) Practice Questions

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2026 Statistics

Key Facts: Danish Revisoreksamen (Statsautoriseret Revisor) Exam

12 hours

Written case examination duration across two consecutive six-hour days

BEK nr. 1262 af 27/10/2025

40 minutes

Preparation time for the oral case examination before the three-member panel

Erhvervsstyrelsen / FSR

3 years

Mandatory minimum practical auditing experience under an approved auditor

Revisorloven § 3

7 years

Latest ordinary calendar-year window for passing the oral examination after the written pass

BEK nr. 1262 af 27/10/2025

2 + 2 sittings

Written sittings per year plus oral sittings per year under the current regulation

BEK nr. 1262 af 27/10/2025

The Danish Revisoreksamen is Denmark's capstone statutory-auditor qualification, overseen by Erhvervsstyrelsen and administered by FSR – danske revisorer under BEK nr. 1262 of 27 October 2025. It comprises one written examination across two 6-hour days and one oral examination, each graded Bestået/Ikke bestået. This English-language 100-question four-option bank is an independent conceptual-review adaptation, not an official translation or format simulation and not a substitute for extended writing, calculations, practical case analysis, or oral performance practice.

Sample Danish Revisoreksamen (Statsautoriseret Revisor) Practice Questions

Try these sample questions to test your Danish Revisoreksamen (Statsautoriseret Revisor) exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Under ISA 315 (Revised 2019), what is the overarching objective of the auditor when performing risk assessment procedures?

A.To obtain a sufficient understanding of the entity and its environment, the applicable financial reporting framework, and the system of internal control to identify and assess risks of material misstatement

B.To test the operational effectiveness of every automated and manual control implemented by management

C.To verify whether management's accounting estimates are mathematically identical to the auditor's independent point estimates

D.To guarantee that the financial statements contain zero undetected errors or fraudulent journal entries

Explanation: ISA 315.11 establishes that the auditor's objective is to identify and assess the risks of material misstatement, whether due to fraud or error, at both the financial-statement and assertion levels. This is achieved through understanding the entity, its environment, the applicable reporting framework, and its internal control system, which forms the basis for designing further audit procedures under ISA 330.

2When establishing overall materiality under ISA 320 for a commercial, profit-oriented entity with stable earnings, which benchmark is ordinarily relevant?

A.Profit before tax from continuing operations

B.Total liabilities, typically applying 15% to 20%

C.Share capital, typically applying 25% to 50%

D.Net working capital, typically applying 2% to 3%

Explanation: ISA 320's application material identifies profit before tax from continuing operations as a benchmark often used for profit-oriented entities. The auditor must select an appropriate benchmark and percentage using professional judgment; ISA 320 does not prescribe a universal percentage range.

3An auditor audits a Danish manufacturing company (Regnskabsklasse C-mellem) with revenue of DKK 120,000,000 and stable profit before tax of DKK 10,000,000. Overall materiality is set at 5% of profit before tax (DKK 500,000). The auditor sets performance materiality at 75% of overall materiality and the threshold for clearly trivial misstatements at 5% of overall materiality. What are the performance materiality and clearly trivial thresholds?

A.Performance materiality DKK 375,000; Clearly trivial threshold DKK 25,000

B.Performance materiality DKK 250,000; Clearly trivial threshold DKK 50,000

C.Performance materiality DKK 400,000; Clearly trivial threshold DKK 10,000

D.Performance materiality DKK 300,000; Clearly trivial threshold DKK 100,000

Explanation: Using the engagement-specific percentages stated in the question, performance materiality is 75% × DKK 500,000 = DKK 375,000 and the clearly-trivial threshold is 5% × DKK 500,000 = DKK 25,000. ISA 450 explains that clearly trivial is not another expression for immaterial: an item must be clearly inconsequential by size, nature, and circumstances, and uncertainty means it is not clearly trivial.

4In evaluating internal controls under ISA 315, why must the auditor perform walkthroughs and evaluate control design before testing operating effectiveness?

A.A control that is inadequately designed or not implemented cannot prevent or detect material misstatements regardless of how consistently it operates

B.Danish law prohibits the testing of automated IT controls unless manual walkthroughs have been validated by the supervisory board

C.Walkthrough procedures provide conclusive audit evidence of operating effectiveness throughout the entire twelve-month period

D.Evaluating design allows the auditor to dispense with all substantive analytical procedures at year-end

Explanation: Under ISA 315.26 and A166, evaluating design involves determining whether the control, individually or in combination with other controls, is capable of effectively preventing or detecting and correcting material misstatements. If a control is poorly designed or has not been implemented, testing its operating effectiveness is futile because the control cannot mitigate the assessed risk.

5An auditor tests controls over sales invoicing at an interim date (month 9) and concludes they operated effectively. Under ISA 330, what must the auditor do to rely on those controls for the remaining three months of the financial year?

A.Obtain audit evidence about whether significant changes in the controls occurred subsequent to the interim period and determine the additional evidence required for the remaining period

B.Assume the controls operated without change if no major management personnel were replaced during the fourth quarter

C.Re-perform the entire sample of interim tests at the balance sheet date across all twelve months

D.Obtain a written representation from the chief financial officer confirming that no IT errors occurred after month nine

Explanation: Under ISA 330.12, when the auditor obtains audit evidence about the operating effectiveness of controls during an interim period, the auditor must obtain audit evidence about significant changes to those controls subsequent to the interim period and determine the additional audit evidence to be obtained for the remaining period (the roll-forward period).

6Under ISA 240, what rebuttable presumption must the auditor make regarding the risks of material misstatement due to fraud?

A.That there are risks of fraud in revenue recognition

B.That the board of directors has colluded with internal audit to misstate inventory

C.That all payroll tax withholdings contain deliberate irregularities

D.That depreciation periods for plant and machinery have been fraudulently doubled

Explanation: ISA 240.26 states that when identifying and assessing the risks of material misstatement due to fraud, the auditor shall, based on a presumption that there are risks of fraud in revenue recognition, evaluate which types of revenue, revenue transactions, or assertions give rise to such risks. If the auditor concludes that the presumption is rebutted, the reasons must be documented under ISA 240.47.

7When designing audit procedures to address the risk of management override of controls under ISA 240, which journal entries should the auditor prioritize for testing?

A.Entries made to round numbers, entries posted at period-end, entries recorded by unauthorized personnel, and entries made to unrelated, unusual, or seldom-used accounts

B.Standard recurring monthly depreciation and amortization entries generated by the fixed asset ledger

C.Automated electronic bank fee entries reconciled daily against external banking statements

D.Standard bi-weekly payroll runs processed through third-party certified payroll service bureaus

Explanation: ISA 240.32(a) requires testing journal entries throughout the period and at period-end. Risk characteristics include entries made to unrelated or seldom-used accounts, recorded by individuals who typically do not make entries, posted at period-end with little or no explanation, containing round numbers, or made outside normal working hours.

8Under ISA 505, when is the auditor permitted to use negative external confirmation requests as the sole substantive audit procedure to address an assessed risk of material misstatement at the assertion level?

A.Only when the assessed risk of material misstatement is low, the population consists of a large number of small, homogeneous balances, a very low exception rate is expected, and the auditor has no reason to believe recipients will disregard requests

B.Whenever accounts receivable are held by customers located within EU/EEA member states

C.Only when management expressly requests in writing that debtors not be contacted by direct mail

D.Whenever the total balance of accounts receivable is below 50% of performance materiality

Explanation: ISA 505.15 sets four strict cumulative conditions for negative confirmations: (a) low assessed risk of material misstatement and controls tested as effective; (b) large number of small, homogeneous account balances; (c) very low exception rate expected; and (d) no reason to believe customers will disregard the requests. Because failure to reply does not prove receipt or agreement, negative confirmations provide less persuasive evidence.

9During substantive analytical procedures under ISA 520, the auditor identifies a significant variance of DKK 1,200,000 between recorded freight expenses and the auditor's independent expectation. Management explains that freight rates increased by 20% in the second half of the year. What is the auditor's required next step?

A.Inquire of management and obtain sufficient appropriate audit evidence to corroborate management's explanation, and perform other audit procedures as necessary

B.Accept management's explanation if the explanation is consistent with general industry news reported in the financial press

C.Immediately issue a qualified audit opinion due to an uncorrected material misstatement

D.Reduce overall planning materiality to eliminate the unexplained difference

Explanation: ISA 520.7 requires that if analytical procedures identify fluctuations or relationships inconsistent with other relevant information or that differ by a significant amount, the auditor shall investigate such differences by inquiring of management and obtaining sufficient appropriate audit evidence corroborating management's responses (e.g., freight contract amendments, invoices), as well as performing other audit procedures as needed.

10An auditor applies Monetary Unit Sampling (MUS / PPS) under ISA 530 to test trade receivables with a recorded book value of DKK 10,000,000 using a sampling interval of DKK 200,000. One sample item with a recorded book value of DKK 100,000 has an audited value of DKK 60,000. What is the projected misstatement for this sample item?

A.DKK 80,000

B.DKK 40,000

C.DKK 100,000

D.DKK 200,000

Explanation: Under Monetary Unit Sampling, for items where the book value is less than the sampling interval, the tainting percentage is calculated as the misstatement divided by the book value: (DKK 100,000 - DKK 60,000) / DKK 100,000 = 40%. The projected misstatement is the tainting percentage multiplied by the sampling interval: 40% × DKK 200,000 = DKK 80,000.

About the Danish Revisoreksamen (Statsautoriseret Revisor) Exam

The Danish Revisoreksamen is the statutory professional qualification examination required under Revisorloven and BEK nr. 1262 af 27/10/2025 for approval as a statsautoriseret revisor in Denmark. It has one written examination over two six-hour days, which may combine long-answer, short-answer, multiple-choice, and calculation questions, followed after a written pass by one oral examination before an examiner and two censors. Ordinary eligibility requires the prescribed master's-level education and at least three years of approved practical audit experience.

Assessment

Performance-based assessment

Time Limit

Written: 12 hours (2 days × 6 hours); Oral: 40 min preparation + normally 30-40 min including deliberation

Passing Score

Bestået (Pass) / Ikke bestået (Fail) on both written and oral examinations

Exam Fee

2026: DKK 11,500 excl. VAT for the written examination; DKK 10,000 excl. VAT for the oral examination (FSR – danske revisorer under oversight of Erhvervsstyrelsen / Eksamensudvalget)

Danish Revisoreksamen (Statsautoriseret Revisor) Exam Content Outline

20 practice questions (local allocation; official written case covers integrated audit scenarios)

International Standards on Auditing (ISA) & Audit Methodology

ISA 200–600 series: audit planning, risk assessment (ISA 315), materiality determination (ISA 320/450), internal control testing, substantive analytics (ISA 520), audit sampling (ISA 530), accounting estimates (ISA 540), related parties (ISA 550), subsequent events (ISA 560), going concern (ISA 570), and group audits (ISA 600).

20 practice questions (local allocation; official written case covers integrated reporting scenarios)

Financial Reporting under Årsregnskabsloven & IFRS

Danish Financial Statements Act (Årsregnskabsloven) reporting classes (A, B, C, D), recognition and measurement, revenue recognition, development costs reserve (§ 83), goodwill amortization and impairment, lease accounting, provisions, equity method (indre værdis metode § 43 a), consolidation, cash flows, and management commentary.

15 practice questions (local allocation; official written and oral stages evaluate reporting judgment)

Auditor Reporting, Assurance & Extended Review

Auditor's report structure (ISA 700), Key Audit Matters (ISA 701), modified opinions (ISA 705: qualified, adverse, disclaimer), emphasis of matter and other matter paragraphs (ISA 706), supplementary reporting duties, extended review for small entities (udvidet gennemgang), review (ISRE 2400/2410), agreed-upon procedures (ISRS 4400), compilations (ISRS 4410), and assurance engagements (ISAE 3000).

15 practice questions (local allocation; evaluated as a core competence across all exam parts)

Professional Ethics, Independence & Quality Management

IESBA Code of Ethics and FSR ethical rules, Revisorloven independence rules (§ 24/24a), threats and safeguards, PIE non-audit service prohibitions (EU Regulation 537/2014 Article 5), fee dependency caps, mandatory partner rotation (7 years), quality management standards (ISQM 1, ISQM 2, ISA 220), confidentiality (tavshedspligt), and disciplinary proceedings before Revisornævnet.

12 practice questions (local allocation; tested in practical corporate restructuring and governance cases)

Danish Corporate Law & Governance (Selskabsloven)

Danish Companies Act (Selskabsloven): current ApS and A/S capital requirements (§ 4), capital increases and reductions, dividend distributions (ordinært and ekstraordinært udbytte), the post-2024 treatment of shareholder loans and self-financing, tax treatment under LL § 16 E, capital loss remediation (§ 119), board and management duties and liability (§ 361), general meetings, and statutory mergers and demergers.

10 practice questions (local allocation; tested in business advisory and tax compliance audit cases)

Danish Taxation & VAT (Selskabsskat og moms)

Corporate income tax (Selskabsskatteloven) computation, tax depreciation under Afskrivningsloven (operating equipment saldometode § 5, commercial buildings straight-line § 14), interest deduction limitations (EBITDA rule and thin capitalization), mandatory national group taxation (SEL § 31), tax loss carryforward limits (SEL § 12), transfer pricing documentation, VAT (Momsloven) deductibility and pro-rata rules (§ 38), and payroll tax (lønsumsafgift).

8 practice questions (local allocation; tested in client acceptance, risk monitoring, and reporting scenarios)

Anti-Money Laundering, Fraud & Regulatory Oversight (Hvidvaskloven & Revisorloven)

Danish AML Act (Hvidvaskloven): customer due diligence (CDD/KYC), beneficial ownership (reelle ejere) verification, politically exposed persons (PEPs), transaction monitoring, reporting to Hvidvasksekretariatet (GoAML), tipping-off prohibition, auditor's statutory duty to report economic crime (Revisorloven § 22), Erhvervsstyrelsens public oversight and quality inspections, and auditor civil liability.

How to Pass the Danish Revisoreksamen (Statsautoriseret Revisor) Exam

What You Need to Know

Passing score: Bestået (Pass) / Ikke bestået (Fail) on both written and oral examinations
Assessment: Performance-based assessment
Time limit: Written: 12 hours (2 days × 6 hours); Oral: 40 min preparation + normally 30-40 min including deliberation
Exam fee: 2026: DKK 11,500 excl. VAT for the written examination; DKK 10,000 excl. VAT for the oral examination

Keys to Passing

Work through all 100 available questions
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Danish Revisoreksamen (Statsautoriseret Revisor) Study Tips from Top Performers

1Master the integration between Årsregnskabsloven and ISAs: practice evaluating how accounting misstatements directly dictate audit modifications (ISA 705) and Key Audit Matters (ISA 701).

2For shareholder loans, distinguish the 2025 repeal of Selskabsloven §§ 210-212 from the continuing management-duty, self-financing, accounting, and Ligningsloven § 16 E tax analyses; also master § 119 capital-loss duties.

3Thoroughly understand independence threats under Revisorloven § 24 and the strict EU Audit Regulation prohibitions on non-audit services (Article 5) for Public Interest Entities (PIEs).

4Practice quantitative computations for planning materiality (ISA 320), performance materiality, corporate income tax adjustments, tax depreciation schedules, and VAT pro-rata deductions.

5Structure written responses and oral presentations around the auditor's role as the public's representative of trust (offentlighedens tillidsrepræsentant), justifying professional skepticism and risk responses.

Frequently Asked Questions

What is the Danish Revisoreksamen?

The Revisoreksamen is the official statutory qualification examination in Denmark governed by Erhvervsstyrelsen (Danish Business Authority) under Revisorloven and BEK nr. 1262 af 27/10/2025. Passing both the written and oral examinations is a required condition for approval; Erhvervsstyrelsen grants approval as a statsautoriseret revisor when the statutory requirements are met.

What are the eligibility requirements to sit the examination?

Candidates must have completed a Master of Science in Business Administration and Auditing (cand.merc.aud.) or an equivalent accredited master's degree covering auditing, accounting, tax, and commercial law. In addition, candidates must document at least 3 years of practical audit experience under the supervision of an approved auditor in an approved audit firm, of which at least 1 year must be post-graduate and at least 2 years must be within the last 3 years.

How is the written examination structured?

The written examination (skriftlig prøve) is conducted over two days, with 6 hours allocated per day (12 hours total). Under the current examination regulation it may combine long-answer questions, short-answer questions, multiple-choice items, and calculations across the prescribed auditing, reporting, ethics, and related legal or business areas.

How is the oral examination conducted?

The oral examination (mundtlig prøve) is convened after passing the written examination. The candidate receives an unseen practical case assignment with 40 minutes of preparation time, followed by an examination normally lasting 30-40 minutes including deliberation. The panel consists of an examiner and two censors; one censor must be a statsautoriseret revisor and the other must not be an approved auditor.

What is the passing threshold and grading system?

Both the written and oral examinations are graded on a binary pass/fail scale ('Bestået' / 'Ikke bestået'). Candidates must pass the written examination before taking the oral examination, which must be passed no later than the seventh calendar year after the year of the written pass unless a dispensation is granted. The current regulation does not set the former maximum-attempt statement used in this bank.

What is the exam fee for the Revisoreksamen?

FSR's published 2026 fee is DKK 11,500 excluding VAT for the written examination and DKK 10,000 excluding VAT for the oral examination. The regulation requires uniform cost-recovery pricing for participants in the same examination.

What language is used in the official examination?

FSR's public administration, instructions, and published Revisoreksamen materials are in Danish. The current examination regulation and public Revisoreksamen guidance do not state an exclusive assessment language or publish an alternative-language option, so this bank does not claim an officially confirmed language code. Erhvervsstyrelsen separately states that the distinct oral egnethedsprøve is conducted in Danish, but that does not establish the language rule for Revisoreksamen.

How does this practice question bank relate to the official exam?

This English-language multiple-choice question bank is an independent study adaptation created to assist candidates in mastering core concepts, statutory rules, auditing standards, and computational methods. It is not an official translation, format simulation, or replacement for comprehensive case-writing practice or oral case defense.