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Mike mentions in Lecture 8 that you no longer need to know the IAS number when referring to the ‘applicable standard’.
However this past weekend I did a revision course given by a ‘consultant examiner’ (apparently they review marginal fails) and he was quite emphatic that you DO need to know the IAS numbers. Although bizarrely you do not need to know the auditing standard numbers!
While Mike hasn’t sent me wrong so far, and I sincerely appreciate all the material provided and time given, so I hate to doubt him, I’m off to memorize IAS numbers just in case.
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