1. Please clarify the expected level of seniority for an auditor attempting this paper? Most questions will be set at the audit senior / manager level. It is not impossible to set a question at the junior level, but extremely unlikely to have a question at the partner level.作者: adminwcq 时间: 2008-9-18 14:58
3. What is the best use of the reading time for this examination? Plan the answer to question 1.作者: adminwcq 时间: 2008-9-18 14:58
2. Would a student be penalised for being more up-to-date on ISAs than is required by the 6 month rule? No – if a revised standard is issued within 6 months of the examination and a student uses this detail in their answer they will be rewarded for that knowledge.作者: adminwcq 时间: 2008-9-18 14:59
4. Is there any value in knowing all the ISAs and the ISA numbers? No. The key points of the relevant ISAs must be known as basic knowledge. However, there is no need to quote numbers and paragraphs in answers.作者: adminwcq 时间: 2008-9-18 14:59
5. What style of answer is acceptable with reference to bullet points? Bullet points can be used as an answer format. However, each bullet must contain a whole sentence. The only exception to this is the requirement “list” where a list of documents, assertions etc. may be required without explanation.作者: adminwcq 时间: 2008-9-18 15:00
6. How much detail will students be expected to go into for audit report questions? To be able to explain the effects of different modifications/qualifications and occasionally to write small extracts from modified reports (particularly the opinion paragraph). However, questions will not be set asking candidates to write out the an audit report in its entirety.作者: adminwcq 时间: 2008-9-18 15:00
7. In terms of examination of the full syllabus, does paper F8 start from scratch of follow on from paper 2.6? This is a new paper so there is no direct tracking of examining of study areas from paper 2.6. 作者: snowflame 时间: 2008-11-13 11:34
