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I’m confuse with the briefing note, is that we need to write like the sample answer ? Which quite alot of sentence need to write or just a few sentence for introduction and conclusion ?
And I also confuse with the mark, in sample answer, some identify the risk of material misstatement is 3 mark per point with well explained, but some is 1.5 mark. How to determine how many point I need to write in a question ?
I recommend that you read an examiner’s report – this is taken from the most recent:
“One professional mark is awarded for each of; a suitable heading, a brief introduction, a structured answer and clarity of explanations. All candidates should be capable of scoring a minimum of three professional marks and should note that in this examination a brief introduction is all that is required and time should not be spent writing a full-page introduction or lengthy conclusion. For a structured answer, simple headed paragraphs are the easiest way to score these marks.”I don’t know where you are getting “3 mark per point” from. Don’t overthink the marking scheme – work to the principle of 1 mark per relevant point and you won’t go far wrong. If the verb is “evaluate” [audit risks] you will need 2 or possibly 3 points to make an evaluation. If when planning your answer you can think of only 2 points – that’s fine – if you can think of 3 good points – that’s fine too – but don’t try to force more points out of one risk – move on.
Please see my article https://opentuition.com/files/securepdfs/2018/10/Advanced-Audit-and-Assurance-–-How-to-tackle-the-exam.pdf
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