Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Brief introduction in Briefing Note
- This topic has 3 replies, 2 voices, and was last updated 4 years ago by Kim Smith.
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- November 11, 2020 at 1:19 pm #594729
Dear tutor,
I have noticed in the examiner report, it says that one of the 4 professional marks is given to the brief introduction.
I wonder how brief the introduction can be and I actually saw from many AAA online tutors saying that we should include all the requirements stated in the email for question 1, but in my opinion, doing that will take up quite a long time.
Let’s take Dec ’18 Question 1 as an example, and I would like to know if the following will be sufficient for the brief introduction.
”
Introduction
This briefing note is in response to your email that requested various audit planning tasks to be carried out in relation to Redback sports and Emu Gyms.”Thank you!
November 11, 2020 at 2:41 pm #594736It shouldn’t take too long though if you copy and paste phrases from the requirements. Rather than repeat the client name which should be evident from the subject line you might instead say something like this:
“These briefing notes evaluate the risks to be considered in planning the audit and the principal audit procedures relating to a government grant. They also consider the request to provide some form of assurance on the financial statements of Emu Gyms Co and a question concerning a suspected fraud.”
November 12, 2020 at 12:10 am #594760Alright got it, thanks Kim!
November 12, 2020 at 7:09 am #594767You’re welcome Vincent!
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