[indigi]

I understand you. I also have a feeling like I did 70+. But have doubt of how the marker will grade my paper. It is tough to do the procedure of F8 the way they want when you have an experinece in auditing and live in different country with it’s own environment which is different from what is described in books.

That’s why people say that it is better to take F8 with clean mind.

I thought the best way to prepare is practice, practice, practice such as Kaplan or BPP revision kits.

But also it is beneficial to look into Eximiner’s review on accaglobal website, so that you will understand how the marker will want you to answer.

[indigi]

@anujadas4 said:
yes 1st one is not material as less than 1 % and second one material but unmodified report with emphasis on matter paragraph as they said they won’t get full information abt it till after end of financial year.

But “Emphasis on matter” is done if it is disclosed in FS, which wasn’t.
So material, pervasive, not disclosed -> maybe adverse?

About the responsibilities:
It is the responsibility of management to ensure that an entity complies with relevant laws and regulations. It is not the responsibility of the auditor to either prevent or detect non-compliance. But it was 1 mark if I’m not mistaken.

[Author]

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