I find hard to remember all ISA number. In the exam can I just mention the content if ISA without quoting the ISA number? e.g. i write the ans this way: according to ISA, the auditor should report to person with governance the potential qualified opinion …. Will I lose mark without mentioning exactly the ISA number?
The examiner had stated that there is no mark for quoting the ISA number. You can just say, “according to the relevant standard”. Listen to the last webinar done in December, it’s explained there