[katiesambridge]

Passed first time with 68%. For those asking for advice on how to pass I’ll tell you what I did:

My study plan begins 2 months before the exam where I spend 1 month learning and going over the syllabus and 1 month practicing questions from BPP Revison Kit and completing past and specimen exams. If I struggle to grasp certain concepts I watch open tuition tutorials. For this particular exam usually Section B which is worth 70% is made up of the Audit Risk and Response section, the Control and Test of Control Section and the Audit Evidence section. So I made sure that for each of these 3 sections I practiced a variety of Section B questions and I could answer the questions no matter what area of a business they referred to (payroll, sales, purchases, inventory etc) I also ensured that I was using the right audit verbs in the right places and once you start doing this it will just come naturally.

Along with this I found that it was very handy to learn which items of audit evidence can be used across more than one area. For example a circularisation can used as audit evidence for bank balance, trade payables balance and trade receivables balance. As well as this in most cases if you are struggling to think of another piece of evidence ‘obtain a written representation from directors’ is one that you can use in a lot of situations.

Also in the long risk and response questions where you have to do a table, if you begin all your risk sentences with ‘there is a risk that’ and all of your response sentences with ‘the auditor should’ this should mean that your answers are more precise and you won’t run as much of a risk of not hitting the point you are trying to make.

Good Luck

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