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	2022-07-21T10:35:07Z
dc.date.available	2022-07-21T10:35:07Z
dc.date.issued	2019-11
dc.identifier.uri	http://41.66.247.10:8080/xmlui/handle/123456789/496
dc.description	STANDARD OF THE PAPER The standard of the paper continues to be very high and very comparative with the previously examined papers at this level. The mark allocation followed the weightings in the syllabus but during this diet I realised some of the syllabus coverages were merged. Some mark allocations were contrary to the syllabus weightings. I observed that mark allocation for Regulatory Framework of Auditing which is 10%was given higher allocation. In my opinion, questions were not overloaded and marks allocations were not overgenerous. There were no ambiguities/errors/ typing problems that adversely affected performance in the examinations. All the five (5) questions were of high standard at the level of examination.	en_US
dc.description.abstract	XAMINER’S GENERAL COMMENTS In my opinion, candidates performed well in this paper having a pass rate of 68% which is better than May, 2019 pass rate which stood at 57.32%. Candidates performed well in questions one (1) to four (4) having pass rates of over 50%. The worse performance was in question five (5) which only 30% passed. Lecturers and students are encouraged to look critically at the topics that featured in question five (5) and others since the topics would continue to be examined by Examiners.	en_US
dc.description.sponsorship	ICAG	en_US
dc.language.iso	en	en_US
dc.publisher	ICAG LIBRARY	en_US
dc.relation.ispartofseries	AA;PAPER 2.3
dc.subject	NOVEMBER 2019 PROFESSIONAL EXAMINATIONS AUDIT & ASSURANCE (PAPER 2.3) CHIEF EXAMINER’S REPORT, QUESTIONS AND 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