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June 2025 ACCA Exam Results

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mariannap

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Active 5 years ago
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  • March 7, 2017 at 9:01 pm #376400
    1dc9bb17756e33eba86a4692ce30b84fcbbf60803bba7de4adb304ce2d2d90e8 80mariannap
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    Overall, I found the exam challenging.
    In particular, I felt that the MCQ were very tricky and significantly more difficult than the preparation material. I have used Kaplan, BPP & OpenTuition for practice- or maybe I was on a bad day, who knows…
    Section B questions were OK- not piece of cake, yet manageable- but as usually time did not seem enough.
    More specifically:
    Q16: a) Definition of audit risk and its components (4 points)
    b) 8 audit risks & relevant responses (16 points)
    c) 5 ethical threats & safeguards (10 points)- I included EQCR partner who was previously audit partner for the same client as familiarity threat, not sure if it was indeed one of the threats.
    Q17: Substantive procedures on:
    a) Completeness of accruals & tr. payables (4 points)
    b) use of audit software for accruals & tr. payables (3 points)
    c) bank balances (5 points)
    d) directors’ remuneration (3 points)
    e) Key audit matters, how the auditor identifies and communicates KAM (5 points)
    Q18: a) 4 types of control activities (not 100% sure, maybe it was objectives?) and example control for each (4 points)
    b) 8 control deficiencies and suggested controls (16 points)

    January 29, 2017 at 6:16 pm #370171
    1dc9bb17756e33eba86a4692ce30b84fcbbf60803bba7de4adb304ce2d2d90e8 80mariannap
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    I have the exact same question – the exam booking website has been unavailable all day and it would not be fair to miss the standard entry deadline because once again ACCA does not have sufficient server capacity.

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