SOCPA Fellowship Exam: Auditing
The SOCPA Fellowship takes six passed subjects, and Auditing needs 60 out of 100. We've handpicked 493 questions covering most topics on the latest syllabus, to help you push for a top score before test day!
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- 90 questions in 180 min, like the real test
- 493 questions covering the main scoring topics, with explanations
- 60 pass mark, with targeted practice on your weak spots
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Al-Rowad accepted a reasonable assurance engagement on the effectiveness of internal control at Al-Sahl Company. During the work it became clear that records for several controls are unavailable because of weak information systems, and the firm will not be able to obtain sufficient evidence for a reasonable assurance conclusion. Management asked to convert the engagement to limited assurance. What is the correct course?
All 10 free questions with answers and an explanation for every option
What you get
- 493questions in the bankPractise with the answer shown right away, or sit a full timed mock
- 10unitsSplit by the exam syllabus
- 127flashcardsTo lock in terms and definitions
- 177quick review pointsEach unit in a few key lines
Unit map
- 01International framework for assurance engagements4 questions
- 02Overall objectives, principles and general responsibilities in an audit11 questions
- 03Planning an audit of financial statements11 questions
- 04Obtaining audit evidence17 questions
- 05Forming an opinion and the independent auditor's report12 questions
- 06Review engagements6 questions
- 07Other assurance engagements7 questions
- 08Related services engagements5 questions
- 09Quality management for firms8 questions
- 10International Code of Ethics for Professional Accountants9 questions
Exam facts
SOCPA Fellowship Exam: Auditing — Number of questions: 90 questions. Exam time: 5 hours: 180 minutes of multiple choice in the morning and 120 minutes of essay questions in the afternoon. Pass mark: 60 out of 100, including at least 5 of the 25 marks for the essay questions. Calculator: Provided by SOCPA in the exam hall. Exam fee: SAR 300 per subject, plus the exam fee: SAR 1,000 the first time and SAR 500 in later sittings. Next test: 22 December 2026. Source: Saudi Organization for Chartered and Professional Accountants (SOCPA) (Last verified: 2026-10-31). Question bank: full mock exams of 90 questions in 180 minutes, like the real test with a result for every unit, plus 493 explained questions across 10 units, every option explained, a review of your mistakes, and two ways to practise: see the answer right away, or sit a full timed mock. Free questions: a 10-question diagnostic test covering the main units, no sign-up; at the end we compare your score with the pass mark and show your weakest units.
- Exam language
- Arabic or English
- Number of questions
- 90 questions Source
- Exam time
- 5 hours: 180 minutes of multiple choice in the morning and 120 minutes of essay questions in the afternoon Source
- Pass mark
- 60 out of 100, including at least 5 of the 25 marks for the essay questions Source
- Calculator
- Provided by SOCPA in the exam hall Source Last verified: 2026-10-21
- Exam fee
- SAR 300 per subject, plus the exam fee: SAR 1,000 the first time and SAR 500 in later sittings Source
- Registration
- Four sittings a year; registration for the December 2026 sitting (auditing on 22 December) runs from 5 to 14 November 2026, followed by the 2027 auditing papers on 23 March, 22 June, 14 September and 7 December Source
- Results
- Results for the December 2026 sitting are announced on 21 January 2027 Source
- Validity
- A passed subject is cancelled if 4 calendar years and 30 days pass from its exam date without passing all Fellowship subjects Source
- Retakes
- You may resit any failed subject in a later sitting for the subject fee plus the later-sitting exam fee, and you may postpone the exam or any subject for two consecutive sittings Source
Last verified: 2026-10-31
Where other sources differ
- The exam has two parts on the same day: 90 multiple-choice questions (75% of the marks) and 4 essay questions (25%). The question bank and mock exam here cover the first part only; how to answer the essay questions, with worked examples, is in the «Essay questions» guide.
- The questions are based on the international standards on auditing, quality management, review, assurance and related services endorsed in Saudi Arabia, and on the International Code of Ethics for Professional Accountants. You can sit the exam in Arabic or English.
How to register
- Check eligibility: a bachelor's or higher in an accounting major approved by SOCPA, or a bachelor's or higher in economics, finance or administrative sciences with 15 accounting credit hours completed. Only qualifications recognised by the Ministry of Education are accepted.
- Register on SOCPA e-services and upload a photo, your bachelor's certificate, your academic transcript (and passport for non-Saudis) and the declaration form.
- Choose the Fellowship exam during the announced registration window, pick your test city and the subject or subjects you want in a single application, then pay the exam fee and all subject fees. Applications are processed in about 10 working days.
- After final approval, book your test venue on the National Center for Assessment e-services 21 days before the sitting starts, within a five-day window; candidates who do not book a seat are counted as absent.
- Bring a valid ID on exam day. Each sitting's results date is listed in the schedule on SOCPA's website.
Exam body
Saudi Organization for Chartered and Professional Accountants (SOCPA): Official website: Saudi Organization for Chartered and Professional Accountants (SOCPA)
Study guides
- SOCPA Fellowship Auditing Exam Content: The 10 Topics, Their Weights and the Standards
- Essay Questions in the Auditing Subject
- Registering for the SOCPA Fellowship Auditing Exam: Eligibility, Fees, Exemptions and 2026–2027 Dates
- SOCPA Fellowship Auditing Study Plan: Eight Weeks, Four Weeks and How Many Answers You Need to Pass
Frequently asked questions
How many questions are there and how long is the exam?
90 multiple-choice questions in 180 minutes (8:30 to 11:30 am) and 4 essay questions in 120 minutes (1:00 to 3:00 pm) on the same day. You can sit it in Arabic or English.
Can I try SOCPA Fellowship Auditing questions for free?
Yes. Free questions: a 10-question diagnostic test covering the main units, no sign-up; at the end we compare your score with the pass mark and show your weakest units. The free practice test page lists the same questions with answers and an explanation for every option. The rest of the questions and the full mock exams come with a pass from SAR 26.
What makes this SOCPA Fellowship Auditing question bank different?
Question bank: full mock exams of 90 questions in 180 minutes, like the real test with a result for every unit, plus 493 explained questions across 10 units, every option explained, a review of your mistakes, and two ways to practise: see the answer right away, or sit a full timed mock. Every question is reviewed and referenced, ready to practise on your phone. Try the free questions and read the explanations before buying full access.
What is the pass mark?
60 out of 100. Multiple choice carries 75 marks and the essay questions 25, and your essay score must be at least 5 of 25 even if your total is above 60.
What topics does the subject cover?
Ten topics with official weights: the international framework for assurance engagements (3–5%), objectives, principles and general responsibilities (10–15%), planning (10–15%), obtaining audit evidence (16–22%), forming the opinion and reporting (10–17%), review engagements (5–8%), other assurance engagements (5–10%), related services (3–9%), quality management (6–12%), and the International Code of Ethics (7–12%).
Can I register for the auditing subject on its own?
Yes. You register for one or more subjects in a single application and pay the exam fee (SAR 1,000 the first time, SAR 500 after that) plus SAR 300 per subject. A subject you pass stays counted for 4 calendar years and 30 days while you complete the others.
Am I exempt from auditing if I hold an international qualification?
Holders of the AICPA, ICAEW, CPA Canada or CPA Australia qualification obtained by passing its exams are exempt from auditing, financial accounting, and managerial and government accounting, provided they complete the other Fellowship requirements within 4 calendar years and 30 days.
When is the next exam?
The auditing paper is on 22 December 2026, with registration for the sitting from 5 to 14 November 2026. In 2027 it is on 23 March, 22 June, 14 September and 7 December.
Do the questions here cover the essay part?
The question bank is multiple choice only. The essay part has its own guide that explains how to answer and how to split your time, with worked examples and model answers.
Which version of the standards are the questions based on?
On the international standards on quality management, auditing, review, other assurance and related services (2023–2024 edition) as endorsed by SOCPA for use in Saudi Arabia, and on the International Code of Ethics for Professional Accountants (2024 edition). The revised going concern and fraud standards issued in 2024 and 2025 apply only to periods beginning on or after 15 December 2026, so the questions follow the text in force.
Is this site part of SOCPA?
No. This is an independent exam preparation site with no link to SOCPA or any government body. Always rely on what the official bodies announce.
Is this an official site, and how do I pay?
It is an independent site, not part of Qiyas or any government body, and every question is reviewed before it is published. You pay once, with no automatic renewal, through Waffo Pancake (the merchant of record) by Visa, Mastercard, Apple Pay or Google Pay, and your statement shows "WAFFO". If you were charged twice or the pass did not open, email support@saudiexams.com.
Study material sample: International framework for assurance engagements
Summary
This unit accounts for about 4 of the 90 questions, with an official weight of 3–5%. It covers the International Framework for Assurance Engagements and ISAE 3000 (Revised) in four parts: the nature and types of assurance engagements (reasonable vs. limited assurance, attestation vs. direct engagements), the three parties and the intended users, the five elements of an engagement, and the preconditions for acceptance together with the practitioner's requirements. Questions are usually short and ask for a definition or the difference between two concepts, so the definitions, the conclusion wordings and the list of preconditions are what to memorize.
What the exam focuses on
- Definition of an assurance engagement: the practitioner obtains sufficient appropriate evidence to express a conclusion that enhances the confidence of intended users other than the responsible party (Framework, para. 10; ISAE 3000, para. 12(a)).
- Two-dimensional classification: reasonable or limited assurance, and attestation or direct engagement (ISAE 3000, para. 12(a); Framework, paras. 12–16).
- Wording of the conclusion: positive form for reasonable assurance ("in our opinion…"), negative form for limited assurance ("nothing has come to our attention…") (Framework, paras. 84 and 86; ISAE 3000, para. 69(l)).
Show 5 more
- The five elements: a three-party relationship, an appropriate underlying subject matter, suitable criteria, sufficient appropriate evidence, and a written assurance report (Framework, para. 26).
- Characteristics of suitable criteria: relevance, completeness, reliability, neutrality, understandability (Framework, para. 44; ISAE 3000, para. 24(b)(ii)).
- Preconditions for acceptance: suitable roles of the parties, appropriate subject matter, suitable criteria available to users, expected access to evidence, a written report, and a rational purpose (Framework, para. 22; ISAE 3000, para. 24).
- If preconditions are missing, the practitioner discusses it with the engaging party; if it cannot be fixed, the engagement is not accepted as an assurance engagement and the report must not refer to ISAE (ISAE 3000, para. 25).
- No change in engagement terms without reasonable justification; inability to obtain evidence for reasonable assurance is not a valid reason to switch to limited assurance (Framework, para. 25; ISAE 3000, para. 29).
Common traps
- Attestation vs. direct engagement: in attestation another party measures the subject matter; in a direct engagement the practitioner measures it and also gathers evidence on the outcome. Questions give the scenario and ask for the type (Framework, paras. 12–13).
- The responsible party is not always the engaging party. The responsible party is responsible for the underlying subject matter and may be one intended user, but not the only one (Framework, paras. 34–35).
- Limited assurance is not worthless: the level obtained must be meaningful, i.e. likely to enhance users' confidence to a degree clearly more than inconsequential (Framework, paras. 15–16).
Show 5 more
- Appropriateness of the subject matter does not depend on the level of assurance: if it is unsuitable for reasonable assurance, it is unsuitable for limited assurance too (Framework, para. 41).
- Mixing the five criteria characteristics with the five engagement elements. The first set (relevance, completeness, reliability, neutrality, understandability) applies to criteria only; the second (parties, subject matter, criteria, evidence, report) to the engagement as a whole (Framework, paras. 26 and 44).
- Sufficiency measures the quantity of evidence; appropriateness measures its quality (relevance and reliability). More evidence cannot make up for poor quality (Framework, paras. 61–62).
- Engagement risk excludes the practitioner's own business risks such as litigation losses or adverse publicity (Framework, para. 72).
- Agreed-upon procedures, compilation, consulting and tax-return preparation without an assurance conclusion are not assurance engagements (Framework, para. 17).
Try the flashcards
Tap a card to see the answer
What is an assurance engagement?
An engagement where the practitioner obtains sufficient appropriate evidence to express a conclusion that enhances intended users' confidence (other than the responsible party) in the outcome of measuring a subject matter against criteria.
On which two dimensions is an assurance engagement classified?
Level of assurance (reasonable or limited) and type (attestation or direct engagement).
Attestation vs. direct engagement?
In attestation another party measures the subject matter; in a direct engagement the practitioner measures it and gathers evidence on the outcome.
How is the conclusion worded under reasonable vs. limited assurance?
Reasonable: positive form ("in our opinion…"). Limited: negative form stating nothing has come to our attention to suggest material misstatement.
What are the five elements of an assurance engagement?
A three-party relationship, an appropriate underlying subject matter, suitable criteria, sufficient appropriate evidence, and a written assurance report.
Who are the three parties to an assurance engagement?
The practitioner, the responsible party and the intended users.
What are the characteristics of suitable criteria?
Relevance, completeness, reliability, neutrality, understandability.
What are the preconditions for an assurance engagement?
Suitable roles of the parties; appropriate subject matter; suitable criteria available to users; expected access to evidence; a written report; a rational purpose (with meaningful assurance expected in limited assurance).
Why you can trust these questions
- Published questions: 493. We reviewed every one before publishing it: the answer, the explanation of each option and the source.
- Exam facts last checked against the organiser’s website: 2026-10-31. We check them again every three months and two weeks before each test.
- Found a mistake? Tap "Report an error" under any question in the practice area, or email us at support@saudiexams.com
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Update log
- 2026-10-31 Published the auditing subject facts from SOCPA's pages: structure, weights, pass mark, fees, exemptions and the 2026 and 2027 dates.