ADVANCED AUDIT & ASSURANCE (PAPER 3.2)

INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG

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dc.contributor.author	INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG
dc.date.accessioned	2022-07-19T15:37:07Z
dc.date.available	2022-07-19T15:37:07Z
dc.date.issued	2021-11
dc.identifier.uri	http://41.66.247.10:8080/xmlui/handle/123456789/460
dc.description	PERFORMANCE OF CANDIDATES Candidates’ performance was relatively high. 46.51% passed compared to performances in the previous sitting, where only 24.12% passed the May 2021 examinations and 39.28% passed the November 2020 examination. The common mistakes were what appeared to be too much time spent on the first few questions, leaving little time for the last couple of questions. Candidates from large centres performed better probably due to the availability of tuition centres than those from small centres outside the large cities.	en_US
dc.description.abstract	STANDARD OF THE PAPER The standard of the paper was very high. The questions were well within the syllabus in terms of structure and balanced in weightings. The paper was relatively free from errors, and each question was very clear, without any ambiguity. The requirements of each question were also easy to understand. Candidates were tasked to analyse and evaluate practical situations Auditors in practice meet in their day-to-day duties. A question on the Public Sector Audit Standards (F: Audit of Public Sector) and the Exposure Draft on Audit of Less Complex Entities (I. Current Developments) were poorly answered. However, each question was within the syllabus in the section stated against them.	en_US
dc.description.sponsorship	ICAG	en_US
dc.language.iso	en_US	en_US
dc.publisher	ICAG LIBRARY	en_US
dc.relation.ispartofseries	AAA;PAPER 3.2
dc.subject	NOVEMBER 2021 PROFESSIONAL EXAMINATIONS ADVANCED AUDIT & ASSURANCE (PAPER 3.2) CHIEF EXAMINER’S REPORT, QUESTIONS AND MARKING SCHEME ICAG LIBRARY NYARKO TWUM OSBORN ERNEST YAW DENKYIRA	en_US
dc.title	ADVANCED AUDIT & ASSURANCE (PAPER 3.2)	en_US
dc.title.alternative	AAA PAPER 3.2	en_US
dc.type	Learning Object	en_US