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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 LiabilitiesAs 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
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!
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