MTQs Gudance

Sometimes an objective test question can validly appear subjective – e.g. which is the most/least reliable source of evidence (because there are “rules” to apply in deciding). I can’t say for the questions you refer to because I don’t know what they are. If only one option could, in the given circumstances, be a significant risk then that would be “most”. But I agree – ranking a number of significant risks to decide which is “most” isn’t something required at AA.
Whether you would be able to answer that – you have to look at the answer justification – should you have been able to select the correct option?

Perhaps disregard the “most”/”least” Qs in the kit and focus on those published in past exams and examiner’s reports. We also have two sets of OT-case questions and a Section A Mock Exam available here https://opentuition.com/acca/aa

You’re more likely to get OT-case Qs on the syllabus areas that are not predominantly Section B – in order to balance the syllabus coverage. So, for example, ethics/governance and completion/reporting are good topics for Section A. However, the Section B topics are so vast that if for example, the 20 mark Qs are controls and substantive procedures, you could easily have controls or substantive procedures (on different audit areas) in Section A.

You’re welcome!