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Citing ISA in the Exam

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 6 years ago by Kim Smith.
Viewing 6 posts - 1 through 6 (of 6 total)
  • Author
    Posts
  • January 11, 2019 at 3:03 am #500745
    cindy1228
    Participant
    • Topics: 63
    • Replies: 118
    • ☆☆

    For Easy Marks questions, is it necesary to cite the specific ISA in answering the questions?

    January 11, 2019 at 6:59 am #500760
    Kim Smith
    Keymaster
    • Topics: 133
    • Replies: 8295
    • ☆☆☆☆☆

    There 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 #500763
    cindy1228
    Participant
    • Topics: 63
    • Replies: 118
    • ☆☆

    So 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 #500765
    Kim Smith
    Keymaster
    • Topics: 133
    • Replies: 8295
    • ☆☆☆☆☆

    If 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 #500767
    cindy1228
    Participant
    • Topics: 63
    • Replies: 118
    • ☆☆

    Thank you Sir!

    January 11, 2019 at 9:36 am #500794
    Kim Smith
    Keymaster
    • Topics: 133
    • Replies: 8295
    • ☆☆☆☆☆

    You’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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Viewing 6 posts - 1 through 6 (of 6 total)
  • The topic ‘Citing ISA in the Exam’ is closed to new replies.

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