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Respect Sir,
The marking schemes allocate 0.5 mark for refering to ISA or IASs. Do we also have to mention full name of the ISA/IAS to obtain this mark?
I doubt it! And I continue to maintain that Lisa and the ACCA are misguided in allocating a specific reward for the ability to quote an ISA number / titla.
In practice, if you ever needed to quote an ISA by number or name, you’d look it up.
Ask ANY qualified person to give you the title of ISA 410 ( for example ) and see what their response is.
This is half a mark for rote learning a number instead of giving that half mark for an imaginative / out of the box perceptive insight into a tricky auditing situation.
I really do hope that LIsa reads these comments. It’s the equivalent of awarding half a mark for knowing a section number or year date in the law exam. Absolute NONSENSE
(Sorry – it’s just the way I feel about those stupid half-a-mark awards! )
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