Common Tips in all Publisher's

So just a brief on topics that all publishers expect to be examined

1.) Audit Planning & risks
2.) Ethical threats (not examined in June session)
3.) Audit Evidence / Internal Controls (Tests of Control : Cash, Sales, Revenue, Purchases & Inventory)

In my opinion and what Iv noticed so far, most likely the 2 (20) mark questions will be on Test of controls / Substantive Procedures & a written audit report to either Audit Commitee or Shareholders of deficiencies & their implications

Moreover, Subsequent events & CAAT has not been examined in June 2014, so they are likely too for (10 marks)

Ofcourse, the above ^ are all guesses in the end… 😀

Good luck !!