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audit, business risks prioritisation needed?

This topic has 1 reply, 2 voices, and was last updated 3 years ago by Kim Smith.

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November 16, 2021 at 3:14 am #640732
Noah098
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maam do the syllabus changes for sept 21 onwards AAA exam require us to write audit risks and business risks in a order of priority? like the most significant ones at the top? would we lose marks if we don’t write it in such a manner?
November 16, 2021 at 9:46 am #640765
Kim Smith
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For the current syllabus to June 2022 there would be at most 1 mark for demonstrating some sense of what are the most significant risks – e.g. revenue (because ISA 240 says so). There would be no marks to be deducted (since there is no negative marking in ACCA).
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