XAMINER’S GENERAL COMMENTS In my opinion, candidates performed above average in this paper having a pass rate of over 68%. It is better than the over 50% pass rate recorded in May, 2018. Candidates strangely performed poorly in question five (5) which was on Auditor’s Report. It looks as if the candidates were tricked with the structure of the question Lecturers and students are encouraged to look critically at the Auditor’s Report in the Auditing Syllabus since it may continue to feature in subsequent examinations.

STANDARD OF THE PAPER The standard of the paper, as usual, was high especially with the coming of question one (1) on IAASB. Introduction of some of these standard topics at this level will encourage our students to do more reading in the Auditing subject. The mark allocation followed the weightings in the current syllabus but I realised some of the syllabus coverages were merged. The mark allocations were not however, contrary to the syllabus weightings. There were no ambiguities/errors/typing problems that adversely affected performance in the examinations. In my view, and that of my able Examiners, all the five (5) question were of high standard at the level of examination.