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Free Practice Questions for CPA Thailand — Paper: Auditing 1

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Sample CPA Thailand — Paper: Auditing 1 Practice Questions

Try these sample questions to review concepts for the CPA Thailand — Paper: Auditing 1 exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 50+ question experience with AI tutoring.

1Under TSA 200 (Overall Objectives of the Independent Auditor / วัตถุประสงค์โดยรวมของผู้สอบบัญชีรับอนุญาต), what is the definition of 'reasonable assurance' (ความเชื่อมั่นอย่างสมเหตุสมผล)?
A.A high, but not absolute, level of assurance obtained when the auditor has reduced audit risk to an acceptably low level
B.An absolute guarantee that the financial statements are completely free from any immaterial or material misstatement
C.A moderate level of assurance equivalent to that provided in a financial review engagement
D.A conditional assurance that is valid only if management does not commit intentional fraud
Explanation: TSA 200 paragraph 5 defines reasonable assurance as a high, but not absolute, level of assurance. It is obtained when the auditor has obtained sufficient appropriate audit evidence to reduce audit risk to an acceptably low level.
2In the audit risk model (Audit Risk = Inherent Risk × Control Risk × Detection Risk / AR = IR × CR × DR), if an auditor assesses the risk of material misstatement (IR × CR) as high, how must the auditor adjust planned detection risk (DR) to keep audit risk at an acceptably low level?
A.Planned detection risk must be set lower, requiring more extensive and persuasive substantive testing
B.Planned detection risk must be set higher, allowing the auditor to reduce substantive testing
C.Planned detection risk remains unaffected because detection risk is entirely determined by the client's internal controls
D.Planned detection risk should be set to zero so that no substantive procedures are needed
Explanation: There is an inverse relationship between the assessed risk of material misstatement (RMM = IR × CR) and acceptable detection risk (DR). When RMM is high, acceptable DR must be low to maintain an acceptably low audit risk (AR). A lower acceptable DR requires more persuasive evidence, larger sample sizes, and more extensive substantive testing.
3Which of the following components of audit risk exists independently of the audit of financial statements and cannot be altered directly by the auditor's procedures?
A.Inherent risk and control risk
B.Detection risk and sampling risk
C.Detection risk and non-sampling risk
D.Business risk of the audit firm only
Explanation: Inherent risk (the susceptibility of an assertion to misstatement before consideration of controls) and control risk (the risk that a misstatement will not be prevented, detected, or corrected by internal control) are the entity's risks. They exist independently of the audit and are assessed, not controlled or changed, by the auditor.
4Under TSA 230 (Audit Documentation / การจัดทำเอกสารหลักฐานการสอบบัญชี), what is the maximum ordinary timeframe for the auditor to complete the assembly of the final audit file after the date of the auditor's report?
A.Not more than 60 days after the date of the auditor's report
B.Not more than 15 days after the date of the auditor's report
C.Not more than 120 days after the end of the client's financial year
D.Prior to the close of business on the exact date the audit report is signed
Explanation: TSA 230 gives an ordinary final-file assembly limit of no more than sixty days after the report date. Assembly is an administrative process for organizing and archiving evidence already obtained. It does not extend the time for performing procedures needed to support the signed opinion.
5Under TSQM 1 and TSA 230, what ordinary minimum retention period applies to audit documentation, subject to any longer applicable requirement?
A.Ordinarily at least five years from the auditor's report date, or the group auditor's report date if later, subject to any applicable longer requirement
B.Strictly one year following the submission of corporate income tax returns
C.Exactly two years from the client's fiscal year-end
D.Audit files may be discarded immediately after the client pays the final audit invoice
Explanation: TSA 230 describes an ordinary audit-documentation retention period of at least five years from the auditor's report, or the group report if later. Applicable legal or regulatory requirements can require longer retention; a generic five-to-ten-year Thai rule is not established by this item.
6After the assembly of the final audit file has been completed, what is the rule under TSA 230 regarding deleting or discarding audit documentation before the end of its retention period?
A.The auditor shall not delete or discard audit documentation of any nature before the end of its retention period
B.The auditor may discard working papers if client management provides written permission
C.The auditor can freely purge preliminary drafts and working papers once the tax assessment is finalized
D.The auditor may delete audit documentation if the engagement partner leaves the firm
Explanation: Audit documentation cannot be deleted or discarded before its retention period ends. Later necessary additions or changes require documentation of their reasons and who made and reviewed them. Payment of fees or completion of file assembly does not remove the retention obligation.
7Under TSA 500 (Audit Evidence / หลักฐานการสอบบัญชี), what is the relationship between the 'sufficiency' (ความเพียงพอ) and 'appropriateness' (ความเหมาะสม) of audit evidence?
A.Sufficiency is the measure of the quantity of audit evidence, while appropriateness is the measure of quality (its relevance and reliability in supporting audit conclusions)
B.Sufficiency refers to the cost of gathering evidence, while appropriateness refers to whether the evidence was requested by the audit committee
C.A large quantity of low-quality evidence can fully compensate for a complete lack of appropriateness
D.Sufficiency and appropriateness are identical concepts referring solely to whether evidence is in electronic or paper format
Explanation: Sufficiency concerns the quantity of evidence; appropriateness concerns relevance and reliability. Higher assessed risk generally requires more persuasive evidence, and better-quality evidence can affect the quantity needed. Collecting more unreliable evidence does not automatically compensate for poor quality.
8When information to be used as audit evidence has been prepared using the work of a management's specialist (ผู้เชี่ยวชาญของฝ่ายบริหาร) under TSA 500, what is the auditor required to do?
A.Evaluate the competence, capabilities, and objectivity of that specialist, obtain an understanding of their work, and evaluate the appropriateness of their work as audit evidence
B.Blindly accept the specialist's report as conclusive evidence without evaluating underlying assumptions or methodology
C.Disclaim an opinion on the financial statements because management used an outside specialist
D.Refuse to examine the specialist's report and insist on performing the specialized valuation using junior audit staff
Explanation: When using information prepared with management's expert, evaluate that expert's competence, capabilities and objectivity. Understand the work and assess its appropriateness for the relevant assertion. Management's expert is distinct from an expert engaged by the auditor under TSA 620.
9An unforeseen disruption prevents the auditor from attending inventory counting on the planned date, but attendance at a later physical count remains practicable. What response does TSA 501 require?
A.Perform alternative audit procedures (such as observing a physical count on an alternative date and auditing intervening transactions) to obtain sufficient appropriate audit evidence
B.Automatically issue an adverse audit opinion immediately without attempting any alternative procedures
C.Instruct client management to adjust inventory to zero in the financial statements
D.Accept management's book value without any verification since the impediment was outside the auditor's control
Explanation: When unforeseen circumstances prevent attendance on the planned date, the auditor makes or observes counts on another date and tests intervening transactions. This differs from attendance being impracticable altogether, where alternative evidence procedures are considered and an unresolved material evidence gap affects the opinion.
10Under TSA 505 (External Confirmations / การขอคำยืนยันจากบุคคลภายนอก), which of the following sets of conditions must ALL be present before an auditor may use negative confirmation requests as the sole substantive audit procedure for accounts receivable?
A.The auditor assesses ROMM as low, controls are operating effectively, the population comprises a large number of small homogeneous balances, a very low exception rate is expected, and the auditor is not aware of circumstances that would cause recipients to disregard requests
B.The auditor assesses ROMM as high, the population contains a few very large customer balances, and the client has a history of disputes
C.Negative confirmations can be used as the sole substantive procedure whenever the engagement partner wishes to reduce audit costs
D.Negative confirmations are permitted only when the client has already defaulted on its debt obligations
Explanation: TSA 505 permits negative confirmations as the sole substantive procedure only when all the specified low-risk conditions hold. These include tested effective controls, many small homogeneous balances, a very low expected exception rate, and no reason to expect recipients to disregard the requests.

About the CPA Thailand — Paper: Auditing 1 Exam

Independent practice by OpenExamPrep for CPA Thailand — Paper: Auditing 1. This is an independent English-language MCQ study adaptation, not an official translation, format simulation or substitute for handwritten cases and mandatory practical training. This 50-item bank offers selected practice in audit fundamentals and documentation, evidence, sampling, substantive testing and computer auditing; it does not claim exhaustive coverage of the official scope.

Exam sponsor: สภาวิชาชีพบัญชี ในพระบรมราชูปถัมภ์ — Federation of Accounting Professions under Royal Patronage (TFAC). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

TFAC's paper-based four-hour sitting combines objective answer sheets and handwritten subjective solutions. Answers are in Thai, with English technical terms permitted. The sitting notice specifies no separate oral examination or coursework assignment; supervised audit training is a separate licensing requirement.

Time Limit

Four hours (240 minutes).

Passing Score

At least 60% for this subject; each passed subject may be retained for up to seven years under the current amendment.

Exam / Certification Fees

THB 1,000 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.

6 of 50 practice items; not an official exam weight

Fundamentals and documentation

Assurance concepts, audit objectives, documentation and file retention.

12 of 50 practice items; not an official exam weight

Audit evidence

Confirmations, analytical procedures, estimates, related parties, subsequent events and representations.

8 of 50 practice items; not an official exam weight

Sampling

Sampling risk, sample-size relationships, monetary-unit sampling and stratified projection.

12 of 50 practice items; not an official exam weight

Substantive testing

Account-level procedures and numerical adjustments for cash, receivables, inventory, assets and interest.

12 of 50 practice items; not an official exam weight

Computer auditing

IT risks, general and application controls, audit software, test data, integrated facilities, parallel simulation and cloud evidence.

Preparing for the CPA Thailand — Paper: Auditing 1 Exam

What You Need to Know

  • Passing score: At least 60% for this subject; each passed subject may be retained for up to seven years under the current amendment.
  • Assessment: TFAC's paper-based four-hour sitting combines objective answer sheets and handwritten subjective solutions. Answers are in Thai, with English technical terms permitted. The sitting notice specifies no separate oral examination or coursework assignment; supervised audit training is a separate licensing requirement.
  • Time limit: Four hours (240 minutes).
  • Exam / certification fees: THB 1,000 per subject. Official sources

Using Our Practice Resources

  • Work through all 50 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
  • Use our AI tutor for tough concepts

CPA Thailand — Paper: Auditing 1: Suggested Study Strategy

1Link each account assertion to an evidence source and a specific audit procedure.
2Recalculate sample projections and proposed adjusting entries before selecting an answer.
3Study TFAC's current computer-audit handbook and practice written audit programs in Thai.

Frequently Asked Questions

Does this bank reproduce the official assessment?

This is an independent English-language MCQ study adaptation, not an official translation, format simulation or substitute for handwritten cases and mandatory practical training. The official assessment uses Thai paper objective answers and handwritten subjective solutions. English technical terms are permitted, which does not make the assessment English-language.

What training and result-retention conditions apply?

Recognized accounting education and approved training conditions apply. Auditing 1 and 2 require at least one year and 1,000 training hours before entry; final licensing ordinarily requires at least three years and 3,000 hours plus the other statutory conditions. Each passed subject can be retained for up to seven years under the current amendment; this is not a promise that passing the first subject starts one fixed deadline for all results.

Which computer-audit material applies in 2026?

TFAC announced its new Computer Auditing study handbook for use from the 63rd sitting in July 2026. Use that current material alongside the Auditing 1 scope and applicable Thai auditing standards; firm quality management, engagement terms and reporting belong to the Auditing 2 scope.