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Hi Sir, can you please specify which areas of AA are mainly important to cover the Knowledge based question that would be the Part of Constructive Response Questions.
Thanks,
If you look at any of the recent past exams you should see that there is very little in the way of “knowlege-based questions” in Section B – or even in Section – as this is an applied SKILLS exams.
In M/J24 for example:
“(a)(i) Define a significant deficiency in internal control; and
(ii) Describe THREE matters the auditor may consider in determining whether a deficiency in internal control is significant.
Note: You do not need to refer to the scenario to answer this requirement. (4 marks)”I suggest 4 marks is the maximum you might expect in any one 20/30 mark Q – and it could be drawn from any area of the syllabus – so it’s not possible to attach “importance”.
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