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When answering questions, i find it better to use headings and as stated by ACCA it is clearer for marker when headings are used to make a point.
However, when questions start with discuss, evaluate, explain….
Can headings still be used.
Eg:
“Evaluate each of the issues described above, commenting on ethical and profess issues raised and recommend any actions necessary ”can you answer as per below.
Conflict of interest
Then evaluate
Intimidation threat
Then evaluate
Absolutely – it you look at the MJ19 sample Qs & As, for example, Q1(c) was:
“Discuss the matters to be considered in planning to use an auditor’s expert in the audit of the fruit, which are recognised as biological assets of the company.”The answer is structured around the sub-headings:
Objectivity
Competence
Scope of work
Relevance of conclusions
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