Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Citing ISA in the Exam
- This topic has 5 replies, 2 voices, and was last updated 5 years ago by Kim Smith.
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- January 11, 2019 at 3:03 am #500745
For Easy Marks questions, is it necesary to cite the specific ISA in answering the questions?
January 11, 2019 at 6:59 am #500760There are relatively few easy marks “knowledge” requirements in Section B of the exam (e.g. see MJ18 answers). The marks will be for knowing, for example, what are the auditor’s responsibilities – rather than specifying the relevant ISA. Simply to know which is the relevant ISA but not know what it requires would not, I think, earn marks.
January 11, 2019 at 7:08 am #500763So there is no need to cite specific ISAs as part of elaborating the answers relevant to the questions in order to gain marks?
January 11, 2019 at 7:18 am #500765If you look to recent exam answers you will see that specific ISAs are rarely cited – so no – padding an answer with references to specific ISAs is not going to earn marks.
January 11, 2019 at 7:24 am #500767Thank you Sir!
January 11, 2019 at 9:36 am #500794You’re welcome! (and “Kim” will suffice as I’m not a sir and I don’t like to be addressed as madam)
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