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- This topic has 1 reply, 2 voices, and was last updated 6 years ago by Ken Garrett.
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- May 7, 2017 at 10:59 am #385169
Sir, I was having some doubts related to exam technique.
1) In audit risks questions we use substantive procedures only? Can we use test of controls as well for responses to those risks?
2) For questions like audit risk, internal controls and ethical threats, should we use a columnar format to answer? Is paragraph format not acceptable?
3) To be honest, I’m freaking out for F8 paper. Could you please recommend me some tips and techniques of focus points and developing exam technique?
Thanks
May 7, 2017 at 8:12 pm #3852601 You could use tests of control provided the internal control system had been described to you. You can’t assume that controls exist to test. That’s why substantive tests are usually used. Questions do not usually combine internal control information and dealing with audit risks.
2 Practice lots of OT questions and study where and why you go wrong. Allocate time to all questions and question parts. Focus accurately on the questions requirements making use of information provided in the question rather than theoretical answers. Write enough: aim for at least 1.25 sides for 10 marks. Carefully analyse the model answers to see how they address the requirements and make use of scenario information.
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