UK & INT Variants

The only difference in the syllabus is that INT includes the audit of performance information in the public sector (see Chapter 31 of our notes) whereas UK includes auditing aspects of insolvency (see Chapter 32 of our notes). There is no difference in exam structure - most questions will be word-for-word exactly the same - the only difference is that (currently) the UK exam does not give a break down of marks between parts of questions. (This can be learnt from comparison with INT exams/review of published marking schemes.)

Well UK students seem to get to grips with this. For example in Q1 - the mark split will be: (a) - 20-26 marks (towards the higher end if asking for business risk AND audit risk or if asking for audit risk AND analytical procedures (c) - (d) - c. 6-10 marks each. Marking schemes are flexible so you don't have to know exactly how many marks are allocated to each part. Through question practice you will learn what is a sensible assumption.