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Dear Sir,
Should I assume that the exam date will be the real date when answering any of the 5 Qs if it is not precisely mentioned in the Qs or will I be guided within a particular question as to the date that I should assume it is.
e.g. Exam date is 04.12.17 and reporting date is 30.09.17. In the case of subsequent events, should I take into consideration that it is 2 months after the reporting date or the examiner will mention that it is at a particular date.Thanks
If the examiner tells you the date, then use that
Otherwise the choice is yours
OK?
Dear Sir,
I don’t think so because as per the Sept 17 Examiner’s report, it states:
“One important piece of information candidates need to take note of is the year-end date compared to the examination date. Planning questions are generally set prior to the year end and in this examination the year-end date was 31 December 2017. As the examination was sat on 5 September 2017 none of the events within the scenario were subsequent events as they had already taken place four months prior to the year end”.
Kindly advise…
Thanks
Your original question asked about subsequent events so by definition you are writing your answer after the year end
Now you’ve changed your position and you’re asking about planning an audit which, by definition, is before the year end
My answer was generic enough to cover both situations – where the examiner gives you a date (or words a question so that the year end is in the past or in the future) then you must use the information provided
That examiner’s comment about planning an audit for the year ended December, and the exam date is September!, how could any student sensibly be talking about subsequent events?
And as for your original question, given the wording of the question that you now bring to my attention, surely the examiner is asking you on September 5 to plan the audit for year end December
In fact, I don’t even understand where there could be any confusion!
OK?
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