question 2 (A),
1. may i ask if assigning the provision work 10,000 to audit assistant is an issue ? because i think it's a complex and judgmental work in nature therefore it creates a professional issue ?
2. further can i conclude that "audit assistant might express inappropriate conclusion on provision" be the implication for the completion of the audit ? if can't may i know what will be the appropriate audit completion of such professional issue ?
Ask the Tutor ACCA AAA
specimen exam paper, september 2018
7y ago#11. It could be an issue - but it does not answer the Q set: "Explain the quality control and other professional issues raised by the audit assistant’s COMMENTS ..." so not the fact that it was an audit assistant who was assigned the task.
2. Since 1. is not relevant, any point following on from 1. will also not be relevant.
Implications for the completion of the audit are things like - you don't have enough evidence - so this is what still has to be done.
Please READ the article that is sticky posted to this forum https://opentuition.com/topic/looking-for-guidance-on-marking/
If you are coming up with points that are not indicated at all in the published answer - chances are you are digressing/not answering the question set.
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