Discrepency between ACCA answers and BPP

Dear Sir, I was checking the answers for June 2015 Q5 (a) on Auditor’s responsibility due to FRAUD. Answers from BPP are as follows: Risk assessment, Audit procedure ( testing journal entries etc), written representation and communication to those charged with governance. I cross checked on OT notes except for the detailed Audit procedure which is not mentioned the rest are more or less the same.

However ACCA answers are the following: Risk assessment, obtain sufficient appropriate audit evidence ( which evidence? that’s evasive ), maintaining professional skepticism ( well that’s generic, throughout the audit, the auditor needs to be alert NOT in fraud cases only) and the last one : To ensure that the whole engagement team is aware of the risks and responsibilities for fraud and error which is not mentioned in neither BPP nor in OT notes.

I have noticed other discrepancies as well, I just need to document them.

Is this an issue? Does ACCA cater for other relevant answers? Where should we refer ourselves? This is the second time I’m taking F8, I’m quite worried about this issue.

I’d appreciate your views on this.

Thank you