AUDIT & ASSURANCE (PAPER 2.3)

INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG

dc.contributor.author	INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG
dc.date.accessioned	2022-07-22T11:37:37Z
dc.date.available	2022-07-22T11:37:37Z
dc.date.issued	2018-11
dc.identifier.uri	http://41.66.247.10:8080/xmlui/handle/123456789/525
dc.description	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.	en_US
dc.description.abstract	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.	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 2018 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