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Not bad overall.
Struggled a bit on the repetitive question about substantive procedures Auditor needs to perform for a range of questions. Feel like I was just typing the same thing over and over again.
Didn’t structure very well. All amounted to about 20 marks so I hope I scored atleast a mark or two on each and made up with the rest of exam.We’ll see in 6 weeks time!
I felt like exam wasn’t difficult, but due to the time management I spent too much time on risk assessments , and too much on questions on section A. In my opinion start with section B and return at end to A. Section A was a bit hard only because the way of language used to formulate the questions. These are not difficult if you know well the theory, but you can make silly mistakes only if do not understand the logic of the questions.
In small questions of section C I had: KAM, engagement letter, difference between internal and external audit. Many substantive procedures: PPE, Revenue, receivables etc.
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