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Hello, Kim, hope you are well.
The lecture has gave me a perfect explain of the group audit, and I learnt so much.
However, I still get confused about the KAM(mostly in detail), so hope you can tell me more about such as, what’s to include in KAM, how KAM should organized and how we should and shouldn’t write in the KAM, etc.
Cause when I’m doing the question in BPP Kit(57 Marr(P7 6/14)), the answer for the KAM gives much more than the lecture note (the lecture note is perfect), so could you please clarify it further?
You have on page 112 of the notes the introduction that is relevant to the 1st two paras of the BPP answer. The answer you are looking at is rather padded – remember there are no marks for stating ISAs in AAA – and the para refs provided by BPP are only for the interested reader to look up.
This KAM also isn’t part of an exam Q (KAMs weren’t “invented” when this Q was originally set in 2014). This is the article published for the introduction of KAMs https://www.accaglobal.com/pk/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/auditor-reporting.html
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