# Test the expense claims sample “Test the expense claims sample” is an audit associate job simulation on FinderK. You work at Hartwell and Achebe LLP, an original fictional company, and complete 3 assignments in about 70 minutes. It is for anyone who wants to practice audit associate work. No previous work experience is required. - Role: Audit associate - Industry: Accounting and audit - Career: Finance and accounting (https://finderk.com/careers/finance-and-accounting) - Level: Early career - Time: About 70 minutes, 3 assignments - Access: Included in Plus - Created by: FinderK - Work tools: Mail, Office documents and spreadsheets, Calendar, Chat - Page: https://finderk.com/simulations/test-the-expense-claims-sample - Last updated: 2026-10-10 ## Summary Twelve expense claims sit in your sample. Test each against the client's policy, tell control deviations from misstatements, query the client without accusing anyone, and project what you found to the whole year. ## Full brief You are a first year audit associate at a mid-sized audit firm. Your senior has picked twelve staff expense claims at an engineering client and wants them tested before Friday's clearance meeting. Some look wrong and are fine, some look fine and are not: a conference fee keyed at the wrong rate, a hotel receipt used twice, two tool purchases eleven minutes apart approved by someone who reports to the claimant. You record each exception, write the queries, then evaluate the answers and project the result against the audit's thresholds. Automated checks confirm your totals and saved work; your judgement is reviewed against the standard for the role. ## What is Hartwell and Achebe LLP? Hartwell and Achebe is a fictional audit firm. This case is its year end audit of Brennock Engineering Ltd, a signalling engineering company with about 310 staff and staff expenses of 1,284,600 pounds in the year to 30 September 2026. It takes place from Monday 19 to Friday 23 October 2026. Amounts are in pounds. The associate tests and queries; the audit senior and manager decide conclusions, and only the client's managers approve or correct claims. ## Who do you play? You are the audit associate in the Audit, Leeds office team. You test the claims in the sample, record exceptions and ask the client for evidence and explanations. You do not tell the client the audit's conclusions, materiality or any suspicion of fraud; suspicions go to Chiara. Chiara reviews your work and Rohan Mehta signs off conclusions. Only Brennock's managers approve, correct or recover claims. ## What will you do? 1. 1. Test the twelve claims (25 minutes) 2. 2. Send the queries to the client (20 minutes) 3. 3. Evaluate the answers and conclude (25 minutes) ## Which skills will you practice? - Test transactions against a client policy, attribute by attribute - Tell a control deviation from a misstatement - Query a client for evidence without accusing anyone - Project sample errors and compare them with audit thresholds ## Frequently asked questions ### How long does “Test the expense claims sample” take? About 70 minutes, across 3 assignments. When the time is up, you get 10 minutes to round up and submit. Pausing stops the clock. ### Is “Test the expense claims sample” free? No. It is included in FinderK Plus. With a free account you can also do it without grading. ### Do I need audit associate experience? No. No previous work experience is required. The listed level is early career. ### What do I get when I finish? You get feedback on each assignment you submit. Completing all required assignments earns a completion certificate. It records participation and is not professional accreditation. ### Is Hartwell and Achebe LLP a real company? No. Hartwell and Achebe LLP is an original fictional company made for practice. Its coworkers may make mistakes, so check their suggestions against the evidence.