[MarinaG.]

Passed with 80 on first attempt.
I went through past exam papers and BPP revision kit. Instead of doing excersises I went directly to the answers and wrote down substantive procedures for all types of balances /transactions and answers to all theory questions. As mentioned above these are repeating over and over and writing the summary really helps to see the whole picture.

Audit risk and control defficiencies are also repetitive and seemed very easy to begin with, so after reading some answers I understood what examiners want to see and didnt really went back to these topics. If these seems hard for you, then they also should be written down.

In the end for me it was important to learn theory answers and substantive procedures. Clearly understand the assertions and give as detailed answers as possible, better write too much (even if it seems silly when writing and you think youre writing super obvious things) that too little. + read the part about the ethics and associated risks for the first part of the exam.

Exam didnt have a single question that wasnt in my little summary 🙂

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