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When we are asked to ‘describe FIVE audit risks and explain the auditor’s response’, can we provide more than FIVE answers in order to increase the chance of getting more marks?
Will the examiner ignore the 6th and 7th answers given? In other words, will the examiner only mark the first FIVE answers given?
See what I have written in answer to similar Q here (Q5) https://opentuition.com/topic/section-b-question/
Essentially if your 1st 2 points were irrelevant you could still get 5 marks – BUT if the examiner asks for 5 she expects only 5 and you are more likely to score 5 marks if you think fully through the 5 risks you choose – i.e. that you can write an appropriate auditor’s response to each of those 5 assessed risks.
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