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Free ACCA Advanced Audit and Assurance Practice Questions & Answers
300 exam-style Advanced Audit and Assurance questions. Pick your answer, hit Check answer, and see the worked solution — free to start, no signup.
100% free · No login to startQuestion 181
What is 'engagement documentation finalisation' (assembling the final audit file)?
Select an option first.
Correct answer: B — After the audit report is issued, the auditor has a 60-day period to assemble the final audit file — adding any missing cross-references, ensuring all working papers are complete, removing any superseded drafts, and confirming that all review notes have been addressed. After the final assembly date, the audit file cannot be modified except as part of a quality review or regulatory inspection
Explanation: B is correct. ISA 230 — final assembly: 60-day period after the audit report date for private companies (shorter for listed entities in some jurisdictions). After this period: no further changes can be made to the documentation (other than regulatory exceptions). This prevents retrospective improvement of the audit file after issues arise. The file must be retained for 5 years. A: the 60-day window and then it's closed. C: the file is retained by the audit firm. D: ISAs set minimum requirements for documentation.
Question 182
What is the 'communication of audit findings to management' and when should it occur?
Select an option first.
Correct answer: B — Audit findings are communicated to management and those charged with governance at various points during the audit: planning matters (scope, materiality) — before fieldwork; significant issues arising during fieldwork (control weaknesses, potential misstatements) — as soon as identified; and final conclusions (significant judgements, uncorrected misstatements, internal control deficiencies) — before the audit report is issued
Explanation: B is correct. ISA 260/265 — communications: the earlier audit issues are communicated, the sooner they can be resolved. Benefits of timely communication: management can correct misstatements during the audit (avoiding a modified opinion), control weaknesses can be addressed for future periods, and the audit committee can provide oversight. The auditor documents all significant communications. A: the audit report is the formal final communication — interim communications are additional. C and D are wrong.
Question 183
What is 'consideration of laws and regulations in an audit' (ISA 250) — the specific procedures?
Select an option first.
Correct answer: B — Specific procedures under ISA 250: (1) Obtain an understanding of laws and regulations directly relevant to the financial statements (Companies Act, financial reporting standards, tax law). (2) Perform procedures to identify material non-compliance (inquiry of management and lawyers, review of correspondence with regulatory bodies, review of legal expenses). (3) If non-compliance is identified: assess implications (provision, contingent liability, going concern), communicate with TCWG, and consider reporting obligations
Explanation: B is correct. ISA 250: the auditor's responsibility differs for different types of laws. Directly relevant (financial reporting, company law, tax): the auditor actively obtains evidence of compliance. Indirectly relevant (health and safety, environmental): the auditor is alert to non-compliance but doesn't specifically audit for it. If discovered: assess financial statement impact and reporting obligations. A: the auditor has reasonable assurance, not a guarantee. C and D are wrong.
Question 184
What is the 'importance of the going concern note disclosure' when a material uncertainty exists?
Select an option first.
Correct answer: B — When a material uncertainty related to going concern exists and management appropriately discloses it, the disclosure must: identify the events or conditions giving rise to the uncertainty, state that they may cast significant doubt on the company's ability to continue as a going concern, describe management's plans to address the situation, and state that the financial statements do not include any adjustments that would result from the entity being unable to continue as a going concern
Explanation: B is correct. Going concern disclosure (IAS 1 / ISA 570): the disclosure must be prominent and comprehensive — users need to understand the nature and severity of the uncertainty. The auditor evaluates: is the disclosure sufficiently prominent (not buried in the notes)? Does it cover all material uncertainties? Is management's description of its plans realistic? The auditor adds a 'Material Uncertainty Related to Going Concern' section to the audit report, drawing attention to the disclosure. A: mandatory when material uncertainty exists. C: management discloses in the financial statements; auditor highlights in the report. D: the disclosure is in the financial statements.
Question 185
What is the audit evidence hierarchy and how does the auditor apply it?
Select an option first.
Correct answer: B — The hierarchy from most to least reliable: (1) Auditor-direct observations and recalculations (highest — no client involvement). (2) Externally generated evidence directly to the auditor (bank letters, solicitor's letters). (3) Externally generated evidence obtained from the client (third-party invoices, contracts). (4) Internally generated evidence from robust control environments. (5) Management representations (least reliable — lowest on hierarchy). Evidence from higher up the hierarchy requires less corroboration
Explanation: B is correct. Evidence reliability (ISA 500): the reliability varies by source, nature, and control environment. Most reliable: the auditor physically counts cash (independent, direct). External confirmation: highly reliable (independent third party writes directly to auditor). Third-party invoices obtained from the client: reliable but obtained via client. Internal documents from strong control environment: moderately reliable. Oral or written representations from management: need corroboration. A: reliability varies significantly. C: external confirmation is near the top. D: external evidence outranks internal.
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Question 186
What is the audit of 'provisions and contingencies' — the three IAS 37 recognition criteria?
Select an option first.
Correct answer: B — IAS 37 requires all three criteria for provision recognition: (1) A present obligation (legal or constructive) as a result of a past event. (2) It is probable (more likely than not, i.e., >50%) that an outflow of economic resources will be required. (3) A reliable estimate of the amount can be made. The auditor verifies each criterion — for a warranty provision: (1) Goods sold create a legal obligation. (2) Past claims history shows outflows are probable. (3) Statistical analysis provides a reliable estimate
Explanation: B is correct. IAS 37 audit: the auditor must challenge each of the three criteria. Example — environmental provision: (1) Past contamination = past event creating legal obligation. (2) Likely cleanup required = probable outflow. (3) Environmental assessment provides a reliable estimate. Contingent liabilities (possible obligations or probable but not reliably estimable): disclosed only, not recognised. A: IAS 37 prohibits 'big bath' provisioning. C: probability threshold is >50% (more likely than not). D: 75% is not a recognised threshold.
Question 187
What are the key differences between an 'adverse opinion' and a 'disclaimer of opinion'?
Select an option first.
Correct answer: B — An adverse opinion: the auditor has sufficient evidence but concludes the financial statements are materially and pervasively misstated — the auditor CAN express an opinion, but it is a negative one. A disclaimer of opinion: the auditor CANNOT express any opinion because they were unable to obtain sufficient appropriate audit evidence on matters that are so pervasive that no partial conclusion can be drawn
Explanation: B is correct. ISA 705 distinction: adverse — the auditor has evidence and concludes the statements are wrong throughout (e.g., going concern basis inappropriate — entire basis of preparation is wrong). Disclaimer — the auditor doesn't know what the statements show because they couldn't get enough evidence (e.g., completely unable to audit the opening balances on a first-year engagement with restricted access). A: very different wording and implications. C: neither is exclusively fraud-related. D: they have different legal and practical implications.
Question 188
What is the auditor's obligation regarding 'other information' in the annual report (ISA 720)?
Select an option first.
Correct answer: B — The auditor reads the 'other information' (strategic report, directors' report, corporate governance statement) included in the annual report alongside the audited financial statements — to identify any material inconsistencies with the audited financial statements or with knowledge gained during the audit. This is not a full audit — the auditor does not express an opinion on the other information, but must describe their responsibilities in the audit report
Explanation: B is correct. ISA 720: the auditor's responsibility is limited to reading other information and identifying material inconsistencies. If a material inconsistency is found: consider whether the financial statements or other information is incorrect, and act accordingly (request management to correct the error, or qualify the report). A: the auditor reads, not audits, other information. C: there are specific responsibilities under ISA 720. D: the auditor brings inconsistencies to management's attention — they must correct, not the auditor.
Question 189
What is the 'extent and form of audit procedures' — how does the auditor decide how much testing to do?
Select an option first.
Correct answer: B — The extent of testing is based on: the assessed risk of material misstatement (higher risk = more testing), the quality of evidence available (less reliable evidence = more needed), and cost-benefit considerations (the benefit of additional testing must exceed its cost). The form (nature) of procedures is also adjusted — at higher risk, more reliable procedures (external confirmations, physical inspections) are used over less reliable ones (inquiry)
Explanation: B is correct. ISA 330 — determining extent: extent = sample size, number of locations visited, etc. At maximum risk (inherent × control = high): detection risk must be very low → extensive testing. For lower risk balances: limited substantive work (primarily analytical procedures) may suffice. The decision framework: risk drives nature, timing, and extent. A: risk-based approach means higher-risk areas receive more attention. C: some areas may receive minimal testing (low risk, below performance materiality). D: client preferences do not drive audit scope.
Question 190
What is the 'audit consideration for complex IT environments'?
Select an option first.
Correct answer: B — When a client operates complex IT systems (ERP systems, integrated databases, automated processing), the auditor must: understand the IT architecture, evaluate ITGCs (access, change management, operations), test automated application controls within the key systems, and consider using a CAAT to extract and analyse data directly from the system
Explanation: B is correct. Complex IT environments: the audit risk can be lower (better automated controls, consistent processing) OR higher (complex systems difficult to understand, high dependency on IT — any system flaw affects all transactions). The auditor considers: how many manual vs automated controls exist, the quality of ITGCs, and whether the auditor needs to use data analytics to test the completeness and accuracy of transaction processing. A: complexity changes the nature of risk, not necessarily the level. C: understanding IT is essential. D: CAATTs are used precisely to avoid manual re-processing.
Question 191
What is the audit of the 'statement of changes in equity' (SOCE)?
Select an option first.
Correct answer: B — The auditor reconciles the SOCE from opening to closing equity for each component (share capital, share premium, retained earnings, other reserves) — confirming that: movements are correctly described and authorised (dividends from board minutes, share issues from board resolutions), all amounts agree to evidence (dividends paid to cash book, profit from income statement), and the format and disclosure comply with IAS 1
Explanation: B is correct. SOCE audit: each line movement in equity must be traced to evidence. Example: retained earnings movement = opening balance + profit for period − dividends − corrections. The auditor confirms: (1) opening balance agrees to prior year closing (signed financial statements). (2) Profit agrees to the income statement. (3) Dividends agree to board minutes and payments. (4) Other reserves (revaluation surplus, hedge reserve) agree to the relevant standard entries. A: the SOCE is prepared fresh each year. C: audited regardless of movement level. D: timing of dividends and share issues is subject to cut-off.
Question 192
What is 'the impact of subsequent events on the audit opinion'?
Select an option first.
Correct answer: B — If a subsequent event identified after planning but before the audit report is signed: requires adjustment (adjusting event) → request management to amend the financial statements (if they do: test the amendment; if they refuse: qualified/adverse depending on materiality). Requires disclosure only (non-adjusting event) → request management to add disclosure (if refused: qualified). If identified after the audit report is signed → assess whether to issue a revised report
Explanation: B is correct. Subsequent events — audit opinion impact: the type and significance of the event determines the action. Adjusting event not corrected: financial statements are misstated → modify opinion. Non-adjusting event not disclosed: missing disclosure → modify opinion. After the report: if the event would have caused a modification and management refuses to update/reissue the financial statements, the auditor must take steps to prevent reliance (seek legal advice, notify those charged with governance). A: subsequent events are managed before modification where possible. C: they affect both. D: withdrawal is a last resort.
Question 193
What is the audit of 'construction contract revenue' (IFRS 15 over-time recognition)?
Select an option first.
Correct answer: B — For long-term construction contracts where revenue is recognised over time (IFRS 15 criteria met): the auditor tests the stage of completion (input or output method), verifies estimated total contract costs and revenues, checks that foreseeable losses are recognised immediately, and confirms that revenue recognised equals the percentage complete × total contract revenue
Explanation: B is correct. IFRS 15 construction contracts audit: stage of completion — input method (costs incurred / estimated total costs) or output method (surveys of work performed, milestones). Key risks: management overestimates stage of completion (inflates revenue), underestimates total costs (delays recognition of foreseeable losses), or fails to recognise onerous contracts. Procedures: review project cost reports, inspect site (physical progress), review engineer certificates, and challenge cost-to-complete estimates. A: IFRS 15 uses over-time or point-in-time, not completed contract. C: significant estimation risk. D: typically recognised over time.
Question 194
What is the 'audit report date' significance and what must occur before that date?
Select an option first.
Correct answer: B — The audit report should be dated no earlier than: (1) the date on which the auditor has obtained sufficient appropriate audit evidence, (2) management has signed off the financial statements, (3) all required completion procedures are finished (going concern assessment, final analytical review, written representations obtained, EQR completed if required). The report date should be as close to the approval of financial statements as practical
Explanation: B is correct. ISA 700 — audit report date: the report cannot be pre-dated (dated before all work is completed). The date represents the last day on which the auditor had active responsibility to find subsequent events. After this date: no active duty to search, but if facts become known that would have changed the report, the auditor must act. A: the auditor determines when work is complete. C: always after the year-end (typically months after). D: this would be improper and potentially fraudulent.
Question 195
What is 'the qualified opinion with an 'except for' paragraph' and how should it be worded?
Select an option first.
Correct answer: B — A qualified opinion is used when: (1) a material misstatement exists that is not pervasive (affects specific areas but not the financial statements as a whole), or (2) the auditor was unable to obtain sufficient evidence on a specific matter (scope limitation) that is material but not pervasive. The wording: 'Except for [the effect/possible effects of] the matter described in the Basis for Qualified Opinion paragraph, the financial statements give a true and fair view...'
Explanation: B is correct. ISA 705 qualified opinion: 'except for' — the opinion says the statements are fairly presented except for the specific matter described. Two types of basis for qualification: (1) Misstatement: 'Except for the overstatement of inventory described in Note X...' (2) Scope limitation: 'Except for the possible effects of the matter described...' (uncertainty — effects unknown). A: it is a material issue, not a minor error. C: qualified opinions are common and don't automatically trigger regulatory action. D: it is less serious than adverse or disclaimer but still significant.
Question 196
What is the 'concept of professional liability to third parties' and the leading UK case?
Select an option first.
Correct answer: B — Under English law, auditors owe a duty of care to the company (their client) and to shareholders as a class for the purpose of exercising their collective rights. The Caparo Industries v Dickman [1990] case established that auditors do not owe a duty of care to individual shareholders who relied on audited accounts to make investment decisions, nor to potential investors or lenders
Explanation: B is correct. Caparo [1990]: three-part test for duty of care — foreseeability of damage, proximity of relationship, and fairness of imposing the duty. Court held: no duty to individual shareholders or potential investors for investment decisions (not the purpose of the audit). The audit exists for shareholders collectively for stewardship monitoring. C: not automatically liable — must establish duty, breach, and loss. D: this is possible (restricting distribution paragraphs in audit reports) but doesn't change the legal framework established by Caparo.
Question 197
What is the difference between 'audit' and 'assurance' engagements?
Select an option first.
Correct answer: B — An audit is a specific type of assurance engagement where the auditor expresses an opinion on whether financial statements give a true and fair view — it provides reasonable assurance. Broader assurance engagements can be applied to any subject matter (e.g., sustainability data, internal controls, prospective information) and can provide either reasonable or limited assurance
Explanation: B is correct. ISAE 3000 (Assurance Engagements other than Audits or Reviews of Historical Financial Information): assurance is any engagement providing a conclusion about a subject matter. Audit: regulated, specific ISAs apply, reasonable assurance. Other assurance: can cover any credible subject matter against specified criteria, using appropriate evidence. A: audit is a subset of assurance. C: assurance can also provide reasonable assurance (not just limited). D: professional accountants in public practice typically provide assurance.
Question 198
What is a 'review engagement' and how does its assurance level differ from an audit?
Select an option first.
Correct answer: B — A review engagement provides limited (not reasonable) assurance — the conclusion is expressed in a negative form ('nothing has come to our attention...') rather than a positive opinion ('in our opinion...'). Reviews involve primarily inquiry and analytical procedures rather than the extensive evidence-gathering of an audit
Explanation: B is correct. Review (ISRE 2400/ISA 2410 for interim financial information): limited assurance. Procedures are less extensive than an audit — primarily inquiry of management and staff plus analytical procedures. No tests of controls, minimal tests of detail. Conclusion: 'nothing has come to our attention to suggest that these financial statements have not been prepared in accordance with...' A: reviews are less extensive than audits. C and D are wrong.
Question 199
What is an 'agreed-upon procedures' (AUP) engagement and what assurance does it provide?
Select an option first.
Correct answer: B — An engagement where the auditor performs specific procedures agreed with the client and/or third parties and reports the factual findings — no assurance opinion or conclusion is expressed. The users of the report draw their own conclusions from the factual findings
Explanation: B is correct. AUP (ISRS 4400): the accountant performs only the procedures agreed by the engaging party and reports the factual findings without expressing an opinion or conclusion. Example: counting cash and reporting the count — no conclusion about the adequacy of cash controls. Highly customised to the specific needs of the engaging party. A: no assurance is provided. C: AUP is much more limited than an audit. D: no opinion is expressed.
Question 200
What is a 'due diligence' review and in what context is it commonly performed?
Select an option first.
Correct answer: B — A financial and operational investigation conducted before a significant transaction (typically a merger or acquisition) — the purchaser's advisors review the target's financial position, performance, key contracts, liabilities, and risks to verify representations made by the seller and identify any issues that might affect the purchase price or decision
Explanation: B is correct. Due diligence: carried out before an acquisition, business combination, or major investment. Financial due diligence: verify historical financial information, review quality of earnings, assess working capital, identify off-balance-sheet items. Legal due diligence: contracts, litigation. Commercial due diligence: market position, customer base. Tax due diligence: contingent tax liabilities. A: not mandatory by regulation. C and D are wrong.
Question 201
What is 'forensic accounting' and in what circumstances might an auditor undertake forensic work?
Select an option first.
Correct answer: B — The application of accounting and investigative skills to legal matters — including fraud investigations, quantification of damages or losses, litigation support, and business valuations in dispute situations. A forensic accountant gathers and analyses evidence that may be used in legal proceedings
Explanation: B is correct. Forensic accounting: applied when there is a suspected fraud, a commercial dispute, or a need for expert evidence in legal proceedings. Key skills: evidence gathering, data analysis, communication of complex findings in a clear manner for courts or tribunals. Examples: investigating suspected payroll fraud, quantifying lost profits in a contract dispute, valuing a business for divorce proceedings. A: civil matters too. C: forensic is investigative, not assurance. D: civil cases are common.
Question 202
What is an 'internal audit' function and how does it differ from external audit?
Select an option first.
Correct answer: B — Internal audit: a function within an organisation that provides assurance and consulting services — its primary purpose is to evaluate and improve risk management, internal controls, and governance processes. Unlike external audit, internal auditors are employees of the organisation (not independent), and they report to management and those charged with governance, not to shareholders
Explanation: B is correct. Internal audit vs external audit: Internal: employed within the organisation, reports to management/audit committee, focus on operational and control effectiveness, covers any business risk area, provides management with assurance on controls. External: independent third party, reports to shareholders, expresses opinion on financial statements, governed by ISAs. A: very different scope and independence. C: internal audit is not legally mandated everywhere. D: internal audit covers all risk areas.
Question 203
How can the external auditor use the work of the internal audit function?
Select an option first.
Correct answer: B — The external auditor can use the internal auditor's work to reduce the extent of external audit procedures — but must first assess the internal audit function's objectivity (reports to appropriate level), competence (qualifications, experience), and whether the work was properly planned, supervised, documented, and reviewed
Explanation: B is correct. Using internal audit (ISA 610): the external auditor evaluates the internal audit function and, if satisfied with its quality, can use its work (e.g., internal audit's assessment of controls, their substantive testing results). The external auditor cannot delegate their responsibility — they must review the internal audit work and conclude it is sufficient and appropriate. A: using internal audit is beneficial and encouraged. C: assessment is mandatory before reliance. D: they are separate.
Question 204
What is a 'prospectus' and what assurance does the auditor provide in relation to it?
Select an option first.
Correct answer: B — A document issued when a company offers securities to the public or seeks to be listed on a stock exchange, containing detailed financial and non-financial information — auditors may be involved in: reviewing historical financial information included, providing a long-form report, or providing consent for inclusion of the audit report in the prospectus. The auditor may also carry out additional comfort letter procedures for investment banks
Explanation: B is correct. Prospectus: regulated by securities law (e.g., Prospectus Regulation in the UK). Auditor involvement: review of historical financial information, reporting accountant long-form reports, comfort letters (negative assurance on financial information between the audit date and the prospectus date). A: the company prepares the prospectus. C: prospectuses are for public offerings. D: auditors may provide an opinion on historical financial information but the prospectus itself is not 'audited'.
Question 205
What is a 'sustainability/ESG assurance' engagement and why is it growing in importance?
Select an option first.
Correct answer: B — An assurance engagement where an independent practitioner provides a conclusion on a company's sustainability or ESG (Environmental, Social, Governance) disclosures — growing in importance because: investors, regulators, and other stakeholders are demanding reliable ESG information, mandatory reporting requirements are increasing (e.g., CSRD in EU), and greenwashing risks are significant
Explanation: B is correct. Sustainability assurance: often performed under ISAE 3000 (general assurance standard). Framework: GRI Standards, IOSCO recommendations, and increasingly ISSA 5000 (new IAASB sustainability assurance standard). Can provide limited or reasonable assurance. Challenges: qualitative data, evolving standards, subjective metrics. A: applies to all sectors. C: increasingly mandatory. D: while often separate from the financial audit, ESG data can affect audit areas (e.g., going concern, provisions for carbon credits).
Question 206
What is ISSA 5000 and its significance for AAA students?
Select an option first.
Correct answer: B — The new International Standard on Sustainability Assurance 5000, issued by the IAASB — provides a framework for sustainability assurance engagements covering both limited and reasonable assurance, applicable to any sustainability reporting framework (GRI, ISSB IFRS S1/S2, ESRS). It establishes requirements for planning, evidence gathering, and reporting on sustainability information
Explanation: B is correct. ISSA 5000 (effective for periods beginning 15 December 2026, though relevant for current awareness): establishes requirements for practitioners providing assurance on sustainability information. Key aspects: risk-based approach, requirement to understand the entity's sustainability reporting process, evidence gathering on sustainability metrics, and reporting conclusions. A: it is for sustainability, not investments. C: it complements ISAs, not replaces. D: far broader scope than carbon credits.
Question 207
What is a 'comfort letter' in the context of a public offering and who receives it?
Select an option first.
Correct answer: B — A letter from the reporting accountant (auditor) to investment banks (underwriters) providing negative assurance on the financial information in the prospectus — the accountant confirms that nothing has come to their attention during agreed procedures to suggest that the unaudited financial information is misstated. Investment banks use comfort letters to reduce their due diligence liability
Explanation: B is correct. Comfort letter: part of the capital markets process. The underwriting bank (who has signed an underwriting agreement to sell securities to the public) seeks comfort from the auditor. The auditor performs 'agreed-upon procedures' on financial data in the prospectus and provides negative assurance. A: the auditor cannot express this opinion. C: that's the audit completion letter. D: that's the audit report.
Question 208
What is a 'special purpose audit' and how does the auditor approach it differently?
Select an option first.
Correct answer: B — An audit of financial statements prepared using a special purpose framework (e.g., cash basis, tax basis, regulatory basis) rather than a general-purpose framework (IFRS/UK GAAP) — the auditor modifies the audit report to reference the special purpose framework and draws attention to the basis of preparation through an emphasis of matter paragraph
Explanation: B is correct. Special purpose audits (ISA 800): the auditor must understand the special purpose framework and apply criteria appropriate to it. The audit report includes: an opinion referencing the special purpose framework, an explanation of the purpose, and a restriction on distribution to the intended users. A: they can serve various purposes. C and D are wrong.
Question 209
What is 'corporate social responsibility' (CSR) reporting and what challenges does it present for assurance?
Select an option first.
Correct answer: B — Reports about a company's economic, environmental, and social impacts — challenges for assurance include: no single universally accepted framework, data is often qualitative and difficult to verify, some information is forward-looking (cannot be verified), metrics can be inconsistent between periods, and there is risk of 'greenwashing' (making misleading claims about environmental practices)
Explanation: B is correct. CSR/ESG assurance challenges: measurement criteria (GRI vs ISSB vs ESRS), qualitative nature of some data, boundary setting (which operations to include), supply chain data reliability, changing definitions, and the risk that management cherry-picks favourable metrics. As reporting matures and standards converge, assurance becomes more comparable. A: CSR covers social, governance, and economic impacts too. C: while marketing uses CSR, reporting is also for investors, regulators, and employees. D: ESG assurance is growing rapidly.
Question 210
What is 'audit rotation' and why is it required?
Select an option first.
Correct answer: B — The requirement to change the lead audit partner and/or the audit firm after a maximum period of service on a client — designed to prevent the 'familiarity threat' where long association with a client might compromise the auditor's objectivity and willingness to challenge management
Explanation: B is correct. Rotation requirements: partner rotation — typically 5 years for listed companies (UK). Firm rotation — 20 years for PIEs (UK); 10 years in EU. The rationale: fresh eyes, avoidance of complacency, prevents management from using familiarity to pressure auditors. Disadvantage: loss of client knowledge, cost of transition. A is staff rotation (related but different). C and D are wrong.
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