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Exam Review

Key Facts: SOCPA Auditing Exam

90 + 4

Multiple-choice and essay questions on the official exam

SOCPA Professional Exams Guide 2026

300 minutes

180 minutes for Paper 1 and 120 minutes for Paper 2

SOCPA guidance blueprint, February 2026

75% / 25%

Share of marks for multiple-choice and essay questions

SOCPA guidance blueprint, February 2026

60/100

Pass mark, with at least 5 marks from the essay section

SOCPA guidance blueprint, February 2026

10 topics

Blueprint topics, from the assurance framework to the IESBA Code

SOCPA guidance blueprint, February 2026

Arabic & English

Languages in which the Fellowship exam is held

SOCPA Professional Exams Guide 2026

4 years + 30 days

Time to pass the other subjects before a passed subject is cancelled

SOCPA Professional Exams Guide 2026

SOCPA Auditing is a 300-minute Fellowship subject with 90 multiple-choice and 4 essay questions (75% and 25% of marks), offered in Arabic and English. Passing needs 60/100, including at least 5 essay marks. These questions are an independent English-language MCQ study adaptation.

Sample SOCPA Auditing Practice Questions

Try these sample questions to review concepts for the SOCPA Auditing exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 101+ question experience with AI tutoring.

1Under ISA 200, as endorsed in Saudi Arabia, what is the auditor's overall objective in an audit of financial statements?
A.To obtain limited assurance that nothing indicates the financial statements are materially misstated, and to express a conclusion in negative form
B.To detect and report every instance of fraud, error and non-compliance with laws and regulations in the entity, so that those charged with governance can correct each one
C.To obtain reasonable assurance that the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to report on them
D.To assist management in preparing IFRS-compliant financial statements and to certify that every balance reported in them is accurate
Explanation: ISA 200 sets the auditor's overall objectives: to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, so that the auditor can express an opinion, and to report and communicate as the ISAs require. Reasonable assurance is a high but not absolute level of assurance, because most audit evidence is persuasive rather than conclusive.
2Under the International Framework for Assurance Engagements, how does the assurance from a review of historical financial statements differ from the assurance from an audit?
A.An audit gives absolute assurance and a positive opinion, while a review gives reasonable assurance and a positive opinion
B.An audit gives reasonable assurance in a positive-form opinion, while a review gives limited assurance in a negative-form conclusion
C.An audit gives limited assurance in a negative-form conclusion, while a review gives reasonable assurance in a positive-form opinion on the statements
D.Both give reasonable assurance, but a review report is restricted to management while an audit report is addressed to shareholders
Explanation: The Framework distinguishes reasonable assurance engagements, such as audits, which reduce engagement risk to an acceptably low level and use a positive-form opinion, from limited assurance engagements, such as reviews, which reduce risk to a level acceptable in the circumstances and use a negative-form conclusion such as 'nothing has come to our attention'. Neither type gives absolute assurance.
3Under ISA 200 and ISA 210, which of the following is a responsibility of management and those charged with governance rather than of the auditor?
A.Designing audit procedures that reduce detection risk to an acceptably low level for each material assertion in the statements
B.Forming an independent opinion on whether the financial statements are fairly presented in all material respects
C.Maintaining professional skepticism while planning and performing the audit of the financial statements
D.Designing, implementing and maintaining the internal control needed to prepare statements free from material misstatement
Explanation: ISA 200 and ISA 210 describe the premise on which an audit is conducted: management, with oversight by those charged with governance, is responsible for preparing the financial statements under the applicable framework and for the internal control it determines is necessary for statements free from material misstatement, whether due to fraud or error. The auditor's opinion does not relieve management of these responsibilities.
4ISA 200 explains why an auditor cannot obtain absolute assurance. Which set of factors does it describe as the inherent limitations of an audit?
A.Limited audit fees, inexperienced engagement staff, and management's failure to maintain proper books and records during the year
B.The nature of financial reporting, the nature of audit procedures, and the need to finish the audit in a reasonable time at a reasonable cost
C.The use of non-statistical sampling, the client's reliance on spreadsheets for key calculations, and threats to the auditor's independence from the client
D.Statutory filing deadlines, the absence of an internal audit function, and frequent changes in the entity's senior management team
Explanation: ISA 200 lists three sources of inherent limitations: the nature of financial reporting (judgment and estimation uncertainty), the nature of audit procedures (for example, management may not provide complete information, fraud may involve collusion, and the auditor has no legal search powers), and the need to complete the audit within a reasonable period and at a reasonable cost. These limitations make most audit evidence persuasive rather than conclusive.
5Under ISA 210, which step must the auditor perform to establish whether the preconditions for an audit are present?
A.Determine whether the financial reporting framework to be applied in preparing the financial statements is acceptable
B.Obtain the regulator's approval of the proposed audit fee before the engagement letter is signed by the entity and the audit firm
C.Confirm that internal audit has completed routine transaction testing before the external auditor begins fieldwork
D.Confirm that the predecessor auditor proposed no audit adjustments to the prior year's financial statements
Explanation: ISA 210 requires the auditor to establish the preconditions for an audit by determining whether the financial reporting framework is acceptable and by obtaining management's agreement that it acknowledges its responsibilities for the financial statements, for internal control and for giving the auditor access to information and people. If the preconditions are not present, the auditor discusses the matter with management and does not accept the engagement unless required by law or regulation.
6Under ISA 250 (Revised), how does the auditor's responsibility for Saudi zakat and income tax rules differ from its responsibility for laws, such as environmental or labor regulations, that have no direct effect on the financial statements?
A.The auditor must test compliance with every law in the same way, including inspecting all labor files and every environmental permit held
B.The auditor has no responsibility for zakat and tax rules because ZATCA examines the returns and issues its own assessments
C.For zakat and tax rules, which directly affect amounts and disclosures, the auditor obtains sufficient appropriate evidence of compliance
D.For zakat and tax rules the auditor relies on written representations, while other laws require detailed substantive testing
Explanation: ISA 250 (Revised) distinguishes laws and regulations that have a direct effect on material amounts and disclosures, such as tax and zakat rules, for which the auditor obtains sufficient appropriate audit evidence of compliance, from other laws that may be fundamental to operations, for which the auditor's procedures are limited to inquiring of management and inspecting correspondence with licensing or regulatory authorities. The auditor is not responsible for preventing non-compliance.
7Under the International Framework for Assurance Engagements, what distinguishes an attestation engagement from a direct engagement?
A.An attestation engagement always gives reasonable assurance, while a direct engagement can only give limited assurance
B.In an attestation engagement the practitioner prepares the subject matter information, while in a direct engagement management prepares it
C.An attestation engagement covers historical financial information only, while a direct engagement covers non-financial matters only
D.In an attestation engagement another party measures the subject matter against criteria; in a direct engagement the practitioner does
Explanation: In an attestation engagement, a party other than the practitioner, usually management, measures or evaluates the underlying subject matter against the criteria, and the practitioner concludes on the resulting subject matter information. In a direct engagement, the practitioner performs the measurement or evaluation and presents the result in the assurance report. Either type can be performed as a reasonable or a limited assurance engagement.
8On a recurring audit, which circumstance is most likely, under ISA 210, to make it appropriate to revise the terms of the audit engagement or remind the entity of the existing terms?
A.A modest increase in the number of inventory items the entity holds at its regional warehouses during the year
B.The entity moving its day-to-day operating account to another branch of the same commercial bank
C.A routine update of the entity's internal policy on staff travel and accommodation allowances
D.A recent change of senior management or a significant change in the ownership of the entity
Explanation: ISA 210 lists factors that may make it appropriate to revise the engagement terms, or remind the entity of them, on a recurring audit. They include any indication that the entity misunderstands the objective and scope of the audit, revised or special terms, a recent change of senior management, a significant change in ownership, a significant change in the nature or size of the business, and a change in legal or regulatory requirements or in the reporting framework. Routine operational changes do not affect the terms of the engagement.
9Under ISA 260 (Revised), which body would usually be the auditor's main point of contact as 'those charged with governance' in a joint-stock company listed on the Saudi Exchange?
A.The chief executive officer and chief financial officer, because they approve the draft financial statements
B.The board of directors, usually through its audit committee, which oversees the financial reporting process
C.The head of internal audit, because the internal audit function reports on the effectiveness of controls
D.The shareholders' general assembly, which must receive every audit communication directly during the year
Explanation: ISA 260 (Revised) defines those charged with governance as the people responsible for overseeing the entity's strategic direction and its accountability obligations, including oversight of financial reporting. In a listed joint-stock company this is the board of directors, and the auditor usually communicates through the board's audit committee. Executives are management, even when some of them also sit on the board.
10Which description matches the definition of professional skepticism in ISA 200?
A.An attitude that includes a questioning mind, alertness to conditions that may indicate misstatement, and a critical assessment of audit evidence
B.An attitude that assumes management is dishonest until each of its assertions has been independently confirmed by a party external to the entity
C.A requirement to obtain conclusive rather than persuasive evidence before accepting any significant accounting estimate made by management
D.An attitude that assumes management is honest unless the auditor finds documentary evidence that a fraud has actually occurred
Explanation: ISA 200 defines professional skepticism as an attitude that includes a questioning mind, being alert to conditions that may indicate possible misstatement due to error or fraud, and a critical assessment of audit evidence. It neither assumes that management is dishonest nor accepts management's honesty without question.

About the SOCPA Auditing Exam

The Auditing exam is one of six SOCPA Fellowship subjects. It has 90 multiple-choice questions and 4 essay questions over 300 minutes and is offered in Arabic and English. The February 2026 blueprint sets 10 topics, from the assurance framework and ISA audit planning, evidence and reporting to review, other assurance and related services engagements, quality management and the IESBA Code. This free bank is an English-language MCQ study adaptation: it practices the knowledge and judgment behind both papers, but it does not simulate the essay paper and is not official SOCPA material.

Exam sponsor: Saudi Organization for Chartered and Professional Accountants (SOCPA). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Paper 1: 90 multiple-choice questions in 180 minutes. Paper 2: 4 essay questions in 120 minutes. Multiple-choice questions carry 75% of the marks and essays 25%. To pass, a candidate needs at least 60 of 100 marks, including at least 5 marks in the essay section.

Time Limit

300 minutes (180 + 120)

Passing Score

60/100, with at least 5 essay marks

Exam / Certification Fees

SAR 1,000 first sitting or SAR 500 later sitting, plus SAR 300 per subject

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

3–5%

International Framework for Assurance Engagements

Nature, types and objectives of assurance engagements, the three parties and intended users, elements, preconditions and the conduct of an assurance engagement.

10–15%

Objectives, Principles and General Responsibilities in an Audit

Overall objectives of the auditor and professional skepticism (ISA 200), agreeing the terms of engagement (ISA 210), engagement-level quality management (ISA 220), audit documentation (ISA 230), fraud (ISA 240), laws and regulations (ISA 250), and communication with those charged with governance (ISA 260, ISA 265).

10–15%

Planning an Audit of Financial Statements

Overall strategy and audit plan (ISA 300), risk assessment (ISA 315), materiality and performance materiality (ISA 320), responses to assessed risks (ISA 330), service organizations (ISA 402), group audits (ISA 600), using internal auditors (ISA 610) and using an auditor's expert (ISA 620).

16–22%

Obtaining Audit Evidence

Sufficient appropriate evidence (ISA 500), inventory, litigation and segment information (ISA 501), external confirmations (ISA 505), opening balances (ISA 510), analytical procedures (ISA 520), sampling (ISA 530), accounting estimates (ISA 540), related parties (ISA 550), subsequent events (ISA 560), going concern (ISA 570) and written representations (ISA 580).

10–17%

Forming an Opinion and the Independent Auditor's Report

Evaluating identified misstatements (ISA 450), forming an opinion (ISA 700), key audit matters (ISA 701), qualified, adverse and disclaimer opinions (ISA 705), emphasis of matter and other matter paragraphs (ISA 706), comparative information (ISA 710), other information (ISA 720) and special purpose engagements (ISA 800, 805, 810).

5–8%

Review Engagements

Reviews of interim financial information by the entity's auditor (ISRE 2410) and reviews of historical financial statements (ISRE 2400), including limited assurance and the form of the conclusion.

5–10%

Other Assurance Engagements

Assurance engagements other than audits or reviews of historical financial information (ISAE 3000), examination of prospective financial information (ISAE 3400) and reports on controls at a service organization (ISAE 3402).

3–9%

Related Services Engagements

Agreed-upon procedures engagements (ISRS 4400) and compilation engagements (ISRS 4410), where no assurance is expressed.

6–12%

Quality Management for Audit Firms

The framework for audit quality, firm-level quality management (ISQM 1), engagement quality reviews (ISQM 2) and SOCPA's quality review program for licensed firms.

7–12%

International Code of Ethics for Professional Accountants

The IESBA Code as endorsed in Saudi Arabia: fundamental principles and the conceptual framework, professional accountants in business and in public practice, and independence for audit, review and other assurance engagements.

Preparing for the SOCPA Auditing Exam

What You Need to Know

  • Passing score: 60/100, with at least 5 essay marks
  • Assessment: Paper 1: 90 multiple-choice questions in 180 minutes. Paper 2: 4 essay questions in 120 minutes. Multiple-choice questions carry 75% of the marks and essays 25%. To pass, a candidate needs at least 60 of 100 marks, including at least 5 marks in the essay section.
  • Time limit: 300 minutes (180 + 120)
  • Exam / certification fees: SAR 1,000 first sitting or SAR 500 later sitting, plus SAR 300 per subject Official sources

Using Our Practice Resources

  • Work through all 101 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
  • Use our AI tutor for tough concepts

SOCPA Auditing: Suggested Study Strategy

1Use the February 2026 blueprint weight ranges to plan your time. Audit evidence (16–22%) and the auditor's report (10–17%) are the largest topics.
2Do not skip the smaller engagement topics. Review engagements, other assurance engagements and related services together carry 13–27% of the marks.
3Practice writing short, structured essay answers. You must score at least 5 marks in the essay section as well as 60 overall.
4Know the differences between reasonable assurance, limited assurance and no assurance, and the form of report each engagement produces.
5Learn the IESBA independence provisions for public interest entities, including long association and non-assurance services.

Frequently Asked Questions

How many questions are on the SOCPA Auditing exam?

94: Paper 1 has 90 multiple-choice questions in 180 minutes, and Paper 2 has 4 essay questions in 120 minutes. Multiple-choice questions carry 75% of the marks and essays 25%.

What score do I need to pass SOCPA Auditing?

You need at least 60 out of 100 marks, and at least 5 of those marks must come from the essay section. Each Fellowship subject is marked and passed separately.

Can I take the SOCPA Fellowship exams in English?

Yes. SOCPA's 2026 Professional Exams Guide states that the Fellowship exam is held in Arabic and English.

How much does the SOCPA Fellowship exam cost?

SOCPA lists SAR 1,000 for your first sitting or SAR 500 for a later sitting, plus SAR 300 for each subject you enter. Check the current fees on SOCPA's website before registering.

Who is exempt from the SOCPA Auditing subject?

Holders of the AICPA, ICAEW, CICA or CPA Australia qualifications are exempt from Auditing, Financial Accounting, and Management and Governmental Accounting. They still take the remaining subjects.

When are the 2026 SOCPA Fellowship exams?

SOCPA scheduled four cycles in 2026, with Auditing on the third day of each: 7 April, 30 June, 29 September and 22 December. Registration for the December cycle runs from 5 to 14 November 2026.

Are these questions the same format as the real exam?

No. This is an independent, English-language MCQ study adaptation. It covers the blueprint's 10 topics but does not reproduce the essay paper, which carries 25% of the marks. The questions are original and are not SOCPA past papers.