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Hi Sir,
Is it necessary to quote the number and name of the auditing standards in the exam?No – there are no marks for this – and since AAA is all about application, there is little if any scope for stating knowledge of the ISAs.
will the same apply for accounting standards too?
I mean if in a question we have to describe the correct treatment, we just have to mention the application ?Yes – you state what is correct – you don’t have to quote the authority for what is the correct treatement. (“Model” answer refer to IFRS Standards as a point of reference for revision purposes.)
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