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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Proffessional scepticism and Proffessiinal judgement
Hi sir,
for a question having 6 marks, asking to explain proffessional scepticism and proffessional judgement; what all points have to be included?
I can’t image such a question asking for two terms to be explained for 6 marks – if you have such a question, presumably you also have an answer.
If the question was to explain the need for the exercise of professional scepticism and professional judgement – that would most likely be 1 mark each for stating what each term means – and 4 marks for explaining the need. For example, to recognise circumstances that may exist to cause the financial statements to be misstated or audit evidence that contradicts other audit evidence obtained.