AUDIT & ASSURANCE (PAPER 2.3)

INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG

dc.contributor.author	INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG
dc.date.accessioned	2022-07-25T10:42:37Z
dc.date.available	2022-07-25T10:42:37Z
dc.date.issued	2017-05
dc.identifier.uri	http://41.66.247.10:8080/xmlui/handle/123456789/566
dc.description	STANDARD OF THE PAPER The standard of the paper was still high and same as the ones previously administered by the Institute. There were no ambiguities/error/typing problems that adversely affected performance in the examination. The mark allocation followed the weightings in the syllabus but I think the mark allocated for question one (1) a (ii) was too high to my liking. In my opinion, none of the questions were too loaded. However, some of the marks allocated were ‘over-generous’. For example, question one (1) (a) (ii) marks allocated is too high. Candidates really took advantage of this generosity which resulted into almost 80% pass rate. In my view, all the five (5) questions were of high standard at this level	en_US
dc.description.abstract	EXAMINER’S GENERAL COMMENTS In my opinion, I expected candidates to perform better in this paper. This is because all the questions were within the syllabus requirement of the Institute’s examination. Unfortunately, questions three (3), four (4) and five (5) were poorly handled by a chunk number of candidates. It appeared to me that most students did not prepare adequately for the examination. Candidates however, scored high marks for questions one (1) and two (2). Tutors should impress upon students at this level of the examination to be serious since this will aid them to perform better at the final level. Students should not forget the principles that they acquire at this level when they reach level three auditing.	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 2017 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