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I want to ask that do we need to remember audit standards for the examination?
Does this answer your question? https://opentuition.com/topic/citing-isa-in-the-exam/
I don’t have a crystal ball so can only re-iterate the approach to examining the syllabus as spelt out in the syllabus and study guide:
Section B of the exam will PREDOMINANTLY examine one or more aspects of audit and assurance from:
planning and risk assessment (B)
internal control OR audit evidence (C or D)
although topics from other syllabus areas (i.e. A and E) may also be included.In this context predominantly means more than 50% of the marks available for the Q.
A4. Professional ethics and ACCA’s Code of Ethics and Conduct is something that does get examined in Section B – but as I have no more insight than you into questions that aren’t published – other areas of syllabus area A cannot be ruled out entirely.
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