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Hi,
I have often wondered as to what level of detailed answer the examiner needs from certain questions. The example answers in the books really go into far far too much detail and really to me not necessary. For example this is a substantive procedure question and this my answer
Describe the substantive procedures the auditor should perform to obtain sufficient and appropriate audit evidence in relation to the revaluation of land and buildings and the recently purchased warehouse.
1)The valuer that is coming in should have the necessary qualifications and previous experience for the job
2)Review the disclosure note in the financial statements and make sure it adheres to IAS
3)Recalculate depreciaition charge in the financial statements for accuracy
4)Inspect bank statements for the purchase of the new warehouse
5)Inspect documentation relating to the new warehouse bought
6)Review the asset register and make sure it is accurate within the financial statements
Will this be enough for a mark each??
apologies if you have answered the same question over and over which I am sure you have
Welcome to my forum!
I am sorry, but as I have stated on numerous posts, I cannot offer feedback on what you have written as it amounts to “marking”. It would open flood gates to similar requests and I simply don’t have the resources.
The length of the points you make suggests however that they are too brief and must be missing some detail.
I highly recommend the “read the mind” article which can be downloaded from this page https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/exam-technique.html
Please see this post where I offer advice from the exmainer’s report https://opentuition.com/topic/substantive-procedure-answer-length
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