*** ACCA Paper AA June 2019 Exam was.. Instant Poll and comments ***

@taiwoemails said:
Audit risk was asked? I only saw ethics, controls and substantives

I believe there were a few differences in the papers people had, it seemed like they had a few different sets of papers and you randomly got one. I personally had audit risk as part of my 30 marker, but you may have had something different.

@eighteighteight said:
I believe there were a few differences in the papers people had, it seemed like they had a few different sets of papers and you randomly got one. I personally had audit risk as part of my 30 marker, but you may have had something different.

How did you find the risk question ?

I had the system was new so risk over completeness of sales etc – so extra sales testing
Fraud – Professional Sceptism
Profit for Bank Loan ?? – Professional Sceptism
Bank Loan Three Years, risk that it isnt split between current and non current liabilities – Recalculate

I personally think i failed the exam but i enjoyed the 30 marker, did you have fraud responsibilities of auditor next ? and ethics.

@winifredkizza said:
I also had this as my paper
This was my fourth attempt having scored a 46,49 then the 3rd attempt my pc crushed i am hoping for the best since i managed to complete my paper on time
I allocated 45minutes for each number and 45 minutes for sec A so time wasnt a challenge since i managed to do Sec A in 30minutes and 30 minutes for the last number and the Internal controls 1hr and audit risk an hour also. This time around the exam was fair but for Audit you just keep your fingers crossed because all the attempts i have done the questions seem ok but results come back when i have failed this time around am hoping for the best

I’m fairly certain i’ve failed – but audit risk was my strongest area. I was bringing in the detail of the standards and all sorts. I think they want to see detail on your responses to risks. Like for the auditors fraud responsibilities – i put under ISA 240 they need to assess the risk of mistatement due to fraud – so theyll talk to mangement to acertain the risk environment – then theyll respond to the risk – by obtaining a written representation to clarify all known frauds have been disclosed to the auditor.

@eighteighteight said:
Oh god, I’ll be honest I cannot remember lol. But that audit risk question doesn’t sound familiar so either I completely failed or we had a different question, hopefully for me the latter. I do remember having a small question on ethics like 4 marks but I don’t remember much apart from something about a luxury hotel.

Sorry I honestly can’t remember! I did section B first so I completely forgot about it

The last section of the 30 marker was on substantive procedures on plant and machinery i think ???

So just put
Trace from register to actual machinery
machinery to register
cast register agree to financial statements
physically inspect
look for company name on documents, invoices, contracts
and as i was running low on suggestions perform proof in total on depreciation

My last question and some of the mcq’s are where i had issues – i dont believe ive passed

@avbosip said:
You can make a mitigation claim after the results are released. I suppose.

@claireday88 said:
Call ACCA and ask them. I had to do it before but can’t remember how of the top of my head. But u can do it as soon as you have had your exam!

Hey guys thanks! Yeah I gave them a call and they added a section for me to send a mitigating circumstances appeal, now all I can do is hope for the best

@wm1878 said:
Thought the paper was ok, usual mix of easy marks and some made you wonder what was actually being asked for.

Had the Technical problems too, invigilator locked my system while I popped to the bathroom and then couldn’t unlock it, had to sit outside for 15 mins while he ran around phoning the exam team/ACCA for help. Had the time added back on but it wasn’t easy sitting back down and getting in the zone for the last hour.

That was exactly the problem I had! Although in my case they tried logging me onto another computer and it said that I had not started the exam at all. They were unable to restore my save state and we decided send a backup of what I had attempted to mark with a report of the issue.

@eighteighteight said:
I also don’t think I passed, the mcq’s were fairly difficult in my opinion. Also there was a key audit matter question which stumped me.

To be honest, I don’t mind too much and I am just treating it as a learning experience, no more going to the toilet! At this point it’s probably best to not worry and hope for the best!

Ah yes the key audit matters question – the first bit i put if the auditor had made a significant adjustment, there were two other criteria i cant remember that determines it as a key audit matter. The last part i guessed

@mazina said:
i got the same questions. hoping for the best!!

Omg Mazina and Claudia I had the same tasks as well. Totally agree with multiply choice. They were tricky. But I hope I was able to calculate the total expected amount for the revenue doors old – 3867.
For unsold bread I said it will overstate revenue and may need to be written off. I hate substentatove procedures but tbh all of them examples were in test kit. I hope I got at least 50.

Wishing good luck to everyone.

some difficult questions on procedures in section B.
rest was ok. see what happens.

@eighteighteight said:
Hey guys I hope it went well! (or at least as well as it could go)

I was wondering if anyone knew how to request mitigating circumstances on MyACCA? To keep it short, my work didn’t automatically save when I went to the toilet because of technical issues. The invigilator advised me to send a mitigating circumstances complaint through MyACCA but I can’t seem to find this under the “Exams” section.

See here https://www.accaglobal.com/lk/en/help/exam-sessions.html the deadline for claiming any mitigation is 14th JUNE. If you have problems with the portal use ACCA contact details.

The exam itself was fair in terms of questions.however the deduction of 15 minutes had an adverse impect on my ability to complete the exam bcz I left almost 4points that would make me finish up the exam.