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The same paper I had. But mostly question (company named) Dolphin seemingly was given to other students.
In general was not an OK paper but not very hard either.
The tricky parts were that some of the questions already beforehand indicated that for instance in audit risk, the group has the same currency, the same reporting period and etc. by this way limiting your choices to write about IAS 21, and or requirement for consolidation.
Again in other questions the same approach was applied i.e. they know that students already accustomed to some sort of answers during past papers revision and in the beginning they start indicating and eliminating those items by saying all of them already checked by auditors and are ok, so regular parts where students could get some easy marks based on their experience with past papers were tried to be eliminated by examiner and trying to focus on more difficult items.farahhh wrote:NOO. you must have understood it wrong, the note stated to include some kpi’s as audit risk not the whole thing from that exhibit, rest every exhibit needed to be used. So chill, you’re safe.
Agree with this point. Firstly I also thought that it relates only to Exibit 4 but the meaning was different.
Paper version-INT
Business risk
Audit risk
Audit procedures
EthicsQuality control, ethics, performance
Matters, evidence
I also agree. In June I was expecting at least 55 but when results were known it was 46. And I also was shocked. This time did new exam kit of Kaplan 2 times, watched some videos of Opentuition (not all of them) and was very confident that this time I will score more but questions in MCQ part were very difficult. In OT online f9 tests it took in general max 40-50 minutes to complete the tests but this time in exam it took 82 minutes to compelte MCQs plus some questions are tricky and were not mentioned in books. And the rest of the questions in B part was designed in such a way that it is hard to do everything in this time-frame.
ACCA is earning money and is interested in our failures that’s all.
