Please read this short article which summarises the AA examiner's comments from the most recent published exam (M/J19):
https://opentuition.com/acca/aa/acca-aa-article-examiners-comments-summary
Also the related exam technique article "You have a VESTED interest in good answers":
https://opentuition.com/acca/aa/aa-exam-technique-you-have-a-vested-interest-in-good-answers/