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International Standards on Auditing test for hiring

See how candidates apply auditing standards to decisions across a realistic engagement.

10 minuten
15 vragen
Intermediate
Multiple choice
Questions in Engels
Phone and desktop

Use this test free See the question formats

Het korte antwoord

The International Standards on Auditing test is an intermediate hiring assessment for external auditors, audit seniors and assistants, internal auditors, assurance and risk staff, compliance officers, and accountants or consultants moving into audit work. It measures how candidates apply the standards to planning, risk assessment, evidence gathering, completion, and reporting decisions.

Wat het meet

Applying the International Standards on Auditing to planning, risk assessment, evidence gathering, completion and reporting decisions.

Engagement, planning and risk assessment

Questions cover accepting a client, setting materiality, and assessing engagement risks.

Audit procedures and evidence

Candidates work through audit procedures and judge evidence gathered during an engagement.

Completion and the auditor's report

Items address final review and decisions about the wording of the auditor's report.

Question formats

Multiple choice

The candidate: Reads a short situation, table or statement and picks the right answer, or every right answer.

You see: Whether the candidate knows the material well enough to apply it, not just recognize it.

15 questions in 10 minutes, served one at a time.

Roles this test fits

External auditors, audit seniors and assistants, internal auditors, assurance and risk staff, compliance officers, and accountants or consultants moving into audit work.

What this test can show

Planning decisions under the standards
Questions on accepting a client and setting materiality show whether a candidate can apply the International Standards on Auditing before fieldwork starts.
Working with audit information
Many questions include a small table of figures, findings, or misstatements, giving you evidence of how a candidate works from engagement details.
Judgment on the auditor's report
Questions on the final review and the wording of the auditor's report show whether a candidate can carry evidence through to a reporting decision.
No local rule set to lean on
Fictional entities, amounts in a neutral currency unit (CU), and no country's local law or national auditing standards keep the scenarios on the international standards themselves.

What you get for each candidate

Example report (fictional data)International Standards on Auditing

66%Percentile 35. Benchmark: HireValid candidates, n = 1.760

Engagement, planning and risk assessment58%

Audit procedures and evidence69%

Completion and the auditor's report72%

Integrity ScoreHoge betrouwbaarheid

Stayed on the test tab throughout
No pasted answers
Answered at a steady pace

Scores, profiles and integrity signals are evidence for you to review alongside an interview, never an automatic decision.

Use this test free

Test integrity signals for review

Each candidate receives a different set of questions from large pools, in a different order, with answer options shuffled. The 10-minute test presents one question at a time, and candidates cannot go back to a previous question. Timing runs on the server; reloading brings back the same question with only the time left. Question text cannot be copied or selected, and a blocked copy attempt is recorded. HireValid records signals such as time away from the test tab, pastes into answers, and answers faster than a question can be read. The employer can review an Integrity Score with an evidence timeline; it never decides on its own. With candidate consent, the employer can add webcam photos at random moments. See the candidate-friendly hiring guide for more on the candidate experience.

Hoe we fraude met AI tegengaan · Integrity signals

Use the score as one piece of evidence

Treat the score as evidence for a person to review, not a decision or pass mark. Compare it with a job-relevant work sample that asks candidates to reason through planning, evidence, or reporting decisions. Then use a structured interview to explore how they reached their conclusions. For related hiring needs, see Risk Management and Financial Accounting (IFRS). Learn more about the approach in How we build our tests.

Vragen voor gestructureerde sollicitatiegesprekken

A client has been accepted, and you are setting materiality. What information would shape your next steps?
Listen for a clear explanation of relevant engagement context, planning choices, and how the candidate would assess risk.
You find a potential misstatement while gathering evidence. How would you decide what to investigate next?
Listen for a practical approach to audit procedures, the evidence needed, and how findings affect the engagement.
At final review, evidence and reported findings do not seem to align. How would you work through the issue?
Listen for a reasoned completion process and attention to how the auditor's report should reflect the engagement.

Understand scoring and benchmarks

Fairness and accommodations

Questions are set in fictional entities across many industries and sizes, with amounts in a neutral currency unit (CU) and no country's local law, tax rules or national auditing standards. Names come from many backgrounds, and the English is plain, with audit terms used as the standards use them. Arithmetic is kept light enough for scratch paper, which every candidate may use.

You can give any candidate extra time as an accommodation. Results are evidence for a person to review, never an automatic decision.

Provisional: reliability is reported once 200 candidates have completed it.

Lees hoe we met eerlijkheid omgaan

Test details

A short, timed test of how well a candidate applies the International Standards on Auditing to realistic engagement situations. Questions follow an audit from accepting the client and setting materiality, through gathering and judging evidence, to the final review and the wording of the auditor's report. Many questions show a small table of figures, findings or misstatements to work from.

Questions are in English.
Aids allowed: Scratch paper.
Each question is answered once, in order, with no going back.
4 practice questions, 3 minutes, before the timed test.

Veelgestelde vragen

How does the International Standards on Auditing test handle fairness across candidates?+

Questions use fictional entities from many industries and sizes, amounts in a neutral currency unit (CU), and no country's local law, tax rules, or national auditing standards. Names come from many backgrounds. The English is plain, with audit terms used as the standards use them. The scenarios still cover client acceptance, materiality, evidence, completion, and reporting.

Can candidates use scratch paper on the International Standards on Auditing test?+

Yes. Scratch paper is allowed for every candidate, and the arithmetic is kept light enough for paper. Candidates can also try a practice set of 4 questions in 3 minutes before the 15-question test.

Which roles fit the intermediate International Standards on Auditing test?+

It is intended for external auditors, audit seniors and assistants, internal auditors, assurance and risk staff, compliance officers, and accountants or consultants moving into audit work. Its intermediate level suits hiring decisions where candidates need to apply standards to engagement planning, risk assessment, audit evidence, and reporting.

Can candidates take the International Standards on Auditing test on a phone?+

Yes. It runs on a phone or a desktop computer. The 15 questions come one at a time in 10 minutes, and each is answered once, in order, with no going back, so a candidate judges each table of figures or misstatements when it appears.