AUDIT & ASSURANCE (PAPER 2.3)

INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG

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dc.contributor.author	INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG
dc.date.accessioned	2022-07-19T13:56:39Z
dc.date.available	2022-07-19T13:56:39Z
dc.date.issued	2021-11
dc.identifier.uri	http://41.66.247.10:8080/xmlui/handle/123456789/454
dc.description	PERFORMANCE OF CANDIDATES The performance of the candidates was generally mixed. The questions were within the structure of the syllabus. While others had good marks, others performed poorly. High performers were spread across some centres, and so were low performers. Some candidates exhibited a high sense of preparedness, and others were not well prepared. Candidates performance in this diet (70.65%) was marginally below the May 2021 diet (75.11%). The high performance in the paper may be attributed to the fact that tuition providers now better appreciate the syllabus requirements and can tailor their teaching quite well to the understanding of candidates. Question 4 was a high scoring question because it was practical and popular, especially the b) part. Question 2 even though a straightforward question, the performance was below expectation because most candidates mixed up their understanding of the substantive audit procedures for the valuation of PPEs with the valuation of inventory	en_US
dc.description.abstract	STANDARD OF THE PAPER The standard of the paper was good. The questions were practical and within the syllabus regarding structure and weightings. The paper was free from errors. The rubrics of the paper were very clear without any ambiguities.	en_US
dc.description.sponsorship	ICAG	en_US
dc.language.iso	en_US	en_US
dc.publisher	ICAG LIBRARY	en_US
dc.relation.ispartofseries	AA;PAPER 2.3
dc.subject	NOVEMBER 2021 PROFESSIONAL EXAMINATION AUDIT & ASSURANCE (PAPER 2.3) CHIEF EXAMINER’S REPORT, QUESTIONS & MARKING SCHEME ICAG LIBRARY NYARKO TWUM OSBORN ERNEST YAW DENKYIRA	en_US
dc.title	AUDIT & ASSURANCE (PAPER 2.3)	en_US
dc.title.alternative	AA PAPER 2.3	en_US
dc.type	Learning Object	en_US