For Easy Marks questions, is it necesary to cite the specific ISA in answering the questions?
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.
So there is no need to cite specific ISAs as part of elaborating the answers relevant to the questions in order to gain marks?
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.
Thank you Sir!
You’re welcome! (and “Kim” will suffice as I’m not a sir and I don’t like to be addressed as madam)
The topic ‘Citing ISA in the Exam’ is closed to new replies.