ICAG Level 3 · Paper 3.2ICAG Paper 3.2 Advanced Audit and Assurance past questions

ICAG's official past questions, marking schemes and chief examiner's reports for Paper 3.2 Advanced Audit and Assurance: 27 sittings, November 2015 to July 2026, newest first. Every link opens ICAG's own file on icagh.org.

Links last checked on . Most recent sitting first. From November 2015, each link opens ICAG's own file on icagh.org with the questions, the marking scheme and the chief examiner's report; files marked no report hold the questions and the marking scheme only.

Paper 3.2 past questions by sitting

27 sittings, November 2015 to July 2026.

What the chief examiners keep reporting

Every recent Paper 3.2 report repeats the same weaknesses: answers not related to the scenario, weak application of auditing standards, writing more than the marks allow, and poor presentation, including handwriting and question numbering. Answer to the marks available and to the facts of each case.

Drawn from ICAG's chief examiner's reports for the 2024 to 2029 syllabus, November 2024 to July 2026. Read every Paper 3.2 report in MSL's examiner insights.

ICAG has also published mock examinations for the 2024 to 2029 syllabus as a single zip file of about 7 MB, which includes Paper 3.2.

Prepare for Paper 3.2 with MSL

Other Level 3 papers: 3.1 Corporate Reporting · 3.3 Advanced Taxation · 3.4 Strategic Case Study.

Compiled and maintained by MSL Business School, Accra. Last updated 29 October 2026.