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The brief note introduction for the 50 marker is lengthy in model anwers but I have read examiner reports saying to keep them short.
Can u advise how long it should be and what could be the precise content.
Thanks
I know – it’s confusing to have different messages – but I would go with the examiner’s report advice. Basically all you need to do is precise the requirements. I suggest two sentences along the following lines which just “lift” from the requirements:
“These notes evaluate the [business risks/risks of material misstatements] to be considered in planning the audit and recommend the principal audit procedures for [audit area].
The notes then [assess/discuss whether] xxx.”
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