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I find that for some questions, I am responding with valid points yet my points aren’t always the same as what is written in the marking scheme.
For example, the question may ask for the auditors response to an audit risk. I am able to answer the question descriptively (and from what I understand, correctly) but it does not match the exact auditors response written in the marking scheme.Hope that makes sense.
Thank you.Welcome to my forum!
You won’t “lose marks” – because there’s no such thing as negative marking – i.e. marks can’t be taken away.
The real Q is whether what you are writing will earn marks if the point you are making is not in the marking scheme.
If you are talking about a past exam question, the published answers are generally sufficiently comprehensive to cover the range of valid points that should be made by pass candidates. Of course candidates’ answer points don’t have to match word-for-word, but they do have to convey the same valid risks (for example). So if you are writing points that are not in the answer/marking scheme, you have to ask yourself whether it is, in fact, valid (in answering the question set).
There’s a webinar you might find helpful here https://event.on24.com/wcc/r/2102742/AC0DA6E94FEA729C27B442E51732CD2B
Or see the “Read the mind” article available for download here https://www.accaglobal.com/ie/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/exam-technique.html – together with other how to answer resources.
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