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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?
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).