Hello, I would like to ask regarding questions such as – ‘Describe procedures the auditor should perform to obtain sufficient appropriate evidence…’ . It is stated that 5 marks are available – if I write 6 procedures – 5 valid and 1 not valid, will I get the full 5 marks available or I will be sanctioned for the wrong one? Or for example – again I write 6 procedures for 5marks question but only 4 are valid and 2 not valid, how many marks I will get?
There is no “negative marking” in ACCA exams – you will be given credit/marks for what is correct – marks cannot be deducted. You may find this post helpful https://opentuition.com/topic/aa-exam-june