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Hi,
my qus is, in the paper write down the number of isa and ias req by examiner but what about the name of standard is it req full name with number or jst little bit can also excepted??
thx
There are no marks for knowing the numbers nor the names of ISAs nor IASs nor IFRSs. And in the exam, the examiner will say, for example, “According to ISA xxx, (followed by the title of the ISA) the auditor should ……”
Don’t waste your time learning numbers that, in real life, you can find simply by looking them up on a search engine
what i m saying that is, when i reffer to some standard like ISA37 provision contigent asset contigent liabilities i should write it down full or jst by saying ISA 37 refference will complete….
so as with ISA and IFRS….thx
What’s the matter with “According to the IAS (not ISA!) relating to provisions and contingencies ….”
You can quote the number if you wish (no marks) or you can quote the title if you wish (no marks) or you can quote both the number AND the title (no marks)
The choice is yours …….
…… but there’s still no marks
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