AUDIT & ASSURANCE (PAPER 2.3)

INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG

dc.contributor.author	INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG
dc.date.accessioned	2022-07-25T10:08:38Z
dc.date.available	2022-07-25T10:08:38Z
dc.date.issued	2017-05
dc.identifier.uri	http://41.66.247.10:8080/xmlui/handle/123456789/553
dc.description	STANDARD OF THE PAPER The standard of the paper was still high and same as the ones previously administered by the Institute. The mark allocation followed the weightings in the syllabus but I realised that three (3) syllabus coverages were merged as one question. For example, question two (2) was made up of coverages C, D and E. The mark allocations however were contrary to the syllabus weightings. In my opinion, none of the questions were too loaded. However, some of the marks allocated were ‘over-generous’. For example, question three (3b) should not be more than ten (10) marks. The marks allocated to this question was twelve (12) which I consider to be too much. Over 56% passed that question which to me should have been higher, if candidates took advantage of the generous marks. 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	EXAMINER’S GENERAL COMMENTS In my candid opinion, I expected candidates to perform better in this paper. This is because almost all the questions were within the syllabus requirement of this knowledge level of the Institute’s examination. It appeared to me that most students did not prepare adequately for the examination. In fact, it behooves on students at this level to grasp the fundamental principles underpinning Auditing as a course that will assist students to do well at the final level and even during practice. Candidates who do not prepare adequately in Auditing at this level would have serious problems at the final level of this paper. No wonder the pass rate at the final level of Auditing continues to be low.	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	MAY 2017 PROFESSIONAL EXAMINATIONS 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