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stating the standard name or number

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › stating the standard name or number

  • This topic has 1 reply, 2 voices, and was last updated 2 years ago by Kim Smith.
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  • August 27, 2020 at 8:46 pm #582388
    sal2222
    Member
    • Topics: 44
    • Replies: 93
    • ☆☆

    i understand we dont get any extra marks for stating the number of a standard but my question is are we required to give the name of the standard in our answer when we are referring to it.

    for example if i am referring to ISA 315 identifying and Assessing the risks of material misstatement through Understanding the entity and its environment if i forget the wording of this title can i just refer to it by staying ‘a parent company is required to understand the entity, and its environment and its internal control…..

    THank you in advance for your help

    August 28, 2020 at 7:18 am #582413
    Kim Smith
    Keymaster
    • Topics: 100
    • Replies: 6793
    • ☆☆☆☆☆

    No – neither name nor # are required and that’s absolutely the right approach (but understanding the entity is a requirement of the auditor – nothing to do with parent).

    There is another explanation on this post https://opentuition.com/topic/isa-11/

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