AAA exam answering techniques (2)

Hmmm – not sure why you couldn’t comment on it because I hadn’t closed the post (though I have now).

“anything” can only be discussed if it’s relevant to the GIVEN scenario. Management imposed limitation* would be relevant to audit risk (as it would increase detection risk) but would affect RoMM. If deficiencies* in control mean that control risk will not be be tested (because there’s no point testing controls that don’t operate effectively) RoMM will be the same as inherent risk.

These things would have to be presented to you in the scenario information – you should never suppose something merely in order to write about it (that isn’t answering the question set).

I think rather than me trying to answer this in the abstract, it would be helpful to you to check out these resources to see how information is developed from a question scenario into an answer point in response to the requirement.

There is a video here of a tutor working through ACCA CBE AAA S/D20 Q1 https://opentuition.com/acca/aaa/acca-aaa-revision-lectures

There is another Q/A and marking resource here https://opentuition.com/topic/the-most-productive-1-hour-in-the-preparation-for-the-aaa-exam

Also, if you look at the first post on this thread https://opentuition.com/topic/looking-for-guidance-on-marking-read-the-mind-of-an-aaa-marker – you can download a pdf from the link “Read the mind of an AAA marker”