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I am finding difficulty in understanding what is being asked from the students in AAA syllabus (Section G Part 2b and 2c – quoted below)
b) Discuss current developments in business practices, practice management and audit methodology and evaluate the potential impact on the conduct of an audit and audit quality
c) Discuss current developments in emerging technologies, including big data and the use of data analytics and the potential impact on the conduct of an audit and audit quality
Can somebody help me out please?
The first thing to note is how current issues will be examined (page 5 of the syllabus):
Syllabus section G on current issues may be examined in Section A or B as appropriate. Current issues is unlikely to form the basis of any question on its own but instead will be incorporated into the Case Study or either of the Section B questions dependent on question content and the topical issues affecting the profession at the time of writing.The second thing to be aware of is that ACCA would only examine something that all students can reasonably be expected to know about – that means exam docs and/or technical articles. For exam docs to be “current issues” you should be looking at EDs and other recent docs – for example, relating to skepticism (which is linked to audit quality) and data analytics. If you don’t have an Approved textbook which should summarise all the exam docs note that all are freely available on IFAC www (IAASB section).
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