I have regularly lectured on ACCA Audit and Assurance. Obviously there is considerable technical content, but I never seek to be amazed by the poor answers that many students submit to even reasonably straightforward questions.
I believe that there is much scope for the general improvement of answers if students attend properly to basic exam technique. Many of the points made here could be found in the examiner’s reports – but unfortunately I’m not sure how much attention students pay to these and the very good advice they contain.
ACCA AA Article Answer technique