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Hi,
Would I be purnished for using a different auditing terms in exam which are not neccesarily used by ACCA but which mean exectly the same things
I think that could be dangerous. It does rather rely on the marker knowing what you mean by the term. Also, sometimes only one term might be correct in some instances. It is often the case that the meaning of words, although close, are not exactly the same.
For example:
The one of the ethical principles is ‘Integrity’. Some students use the word ‘Honesty’ instead. Meanings are close but they would expect the correct, precise word.
Similarly, as part of collecting audit evidence you could ‘look at’ and asset, instead of ‘inspect’. But ‘inspect’ has suggestions of a close look and ensuring that the asset is as it should be.
Obviously if you can’t remember the precise term it’s better to go for a word close in meaning than to put down nothing.
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