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Hi Sir Mike?
Just want to ask if the exam states the audit is “nearing completion” how come the answer sometimes includes implications in the audit report and sometimes it doesn’t? If the question states audit is “completed” then it almost always include implications to the audit report.
What’s the difference and what should be the focus on “nearing completion”? Sould we provide implications to the audit report here? I.e. qualified/adverse, basis for qualified/adverse? Got 45 last sitting…..
Also, how many q&a are there in a BPP or Kaplan guide?
Yours,
Kyle“Nearing completion” suggests that most, if not all, the field work has been completed and the audit files are being reviewed by manager or partner
Why would you not include a sentence or two about the implications for the audit report “If the management refuse to amend their figures and cannot provide us with an acceptable reason for this refusal, the implications for our audit report / opinion would be …..”
In my 2016 edition of the BPP revision kit there are 71 questions + 3 mock exams
OK?
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