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Hi Mike!
I have a few doubts that need clarification.
1) For questions like “Explain the additional information which you require to….” and “Recommend/Explain principle audit procedures to be performed in respect of…”, is it appropriate to answer in bullet points (like given in exam kits) or do we have to write them in short paragraphs.
2)To make a reference to accounting standards in our answers, is it acceptable to write “as per/according to the relevant standard” instead of mentioning the standard number? If not, please suggest what would be the right approach.
1) I’m not sure how you imagine a bullet point can satisfy the requirement of ‘Explain …’ anything
2) Forget standard numbers and standard titles! There are no marks for quoting neither the number nor the name.Nor, incidentally, are there any marks for IAS / IFRS numbers nor names
You ask “Is it acceptable …..?”
Yes, and it’s quicker than trying to remember the detail and writing out numbers and names. Don’t be put off by the appearance of this detail in suggested solutions.
Trust me! There are NO MARKS for demonstrating that you can memorise stuff that, in practice, you can look up on the internet!
The exam is trying to determine that you are capable of reading, analysing, identifying and solving audit problems
It is NOT testing your ability to remember that ISA 265 has the title “Communicating Deficiencies in Internal Control to Those Charged with Governance and Management”
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