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Abbreviations

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Abbreviations

  • This topic has 3 replies, 2 voices, and was last updated 3 months ago by Kim Smith.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • February 26, 2025 at 4:24 pm #715596
    deftoneseire07
    Participant
    • Topics: 14
    • Replies: 42
    • ☆☆

    Hi,

    I take it the examiner will understand what the short abbreviations are with words like

    TCWG – Those charged with Governance
    KOB – Knowledge of business
    CA -Current Assets
    CL-Current Liabilities

    As I would use these all the time when I am practicing for the exam as even writing “Those charged with governance” would be used a lot and would take a lot of time if I were to keep mentioning it as opposed to TCWG

    February 26, 2025 at 5:52 pm #715599
    Kim Smith
    Keymaster
    • Topics: 133
    • Replies: 8294
    • ☆☆☆☆☆

    Please see what I’ve written here https://opentuition.com/topic/the-use-of-abbreviations-in-the-exam

    I think you’d get away with not writing TCWG out in full, but for most things I strongly advise to do this. Also be careful to THINK how many times you are going to use it in each question, if only once there’s no point introducing an abbreviation.

    As an auditing examiner and marker I would not give credit where abbreviations are undefined and the marker is expected to guess whether NCA stands for non-current assets or net current assets, or whether AR is audit risk, analytical review or auditor’s report! Such interpretation is not within the job description!

    February 27, 2025 at 8:18 am #715618
    deftoneseire07
    Participant
    • Topics: 14
    • Replies: 42
    • ☆☆

    Ohhhhhh

    That is very interesting. I wont from now on in so. I can see why the answers to the questions never have them either. Only a small adjustment I guess..

    Thanks Kim as always

    February 27, 2025 at 12:59 pm #715628
    Kim Smith
    Keymaster
    • Topics: 133
    • Replies: 8294
    • ☆☆☆☆☆

    You are most welcome – as always!

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Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘Abbreviations’ is closed to new replies.

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