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Matter and Evidence

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Matter and Evidence

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by Kim Smith.
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    Posts
  • August 31, 2018 at 4:31 am #470257
    Zoha
    Member
    • Topics: 5
    • Replies: 1
    • ☆

    Hi

    I read the recent technical article relating to Matters and Evidence, that article showed how marks were awarded in this type of questions. I just wanted to know,

    For instance, the total mark available for is 8 marks, and I split them into equal marks, i.e. 4 marks for evidence and 4 marks for matters. Say for matter section relating to impairments, I mention the materiality, relevant accounting standard and the risk associated, will I be scoring 1 mark for mention all of these items or I will be given 1 mark for each and scoring total of 3 marks.

    This the link to the article I was talking about:

    https://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/exam-tech3.html

    I know it is quite clear in this article, but I just wanted to be on the safe side,

    Thankyou

    August 31, 2018 at 7:24 am #470293
    Kim Smith
    Keymaster
    • Topics: 138
    • Replies: 8443
    • ☆☆☆☆☆

    If you look at any marking scheme at the back of a set of published (e.g. see the latest for the MJ18 “hybrid” exam) it will say something like:

    “Generally UP TO 1½ marks for each matter and UP TO to 1 mark for each evidence point explained” and then you can see listed out points – materiality, etc.

    So three things are three points are three marks (or potentially 4 1/2 if they are really good explanations of matters).

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