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AUDIT & ASSURANCE (PAPER 2.3)

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dc.contributor.author INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG
dc.date.accessioned 2022-07-25T10:58:41Z
dc.date.available 2022-07-25T10:58:41Z
dc.date.issued 2017-11
dc.identifier.uri http://41.66.247.10:8080/xmlui/handle/123456789/572
dc.description PERFORMANCE OF CANDIDATES Performance of candidates in this session showed considerable improvement compared to the previous session’s performance. While performance cannot be described as very good, the standard achieved is better than that of the previous session as reflected in the percentage pass recorded 68.03% compared 25.78% for May 2017. What is refreshing is that many candidates displayed very good handwriting and clarity of thought, except that some candidates did not obey the rules of grammar and spelling. As usual some candidates resorted to lengthy and unproductive preamble to answers which did not fetch any marks. en_US
dc.description.abstract STANDARD OF THE PAPER The paper as usual featured five compulsory questions with ten sub-questions and twelve sub-sub-questions. The questions were evenly spread over all the parts of the syllabus. The paper achieved full coverage of the syllabus and the mark allocations followed the syllabus weighting almost to the letter. The only slight deviations affected Part G, “Other Assignments” which was allocated twelve marks instead of ten and Part H, ‘Reporting’ which was allocated eight marks instead of ten. In terms of examining the learning outcomes, the verbs used in setting the questions included comment on, consider, discuss, critically examine, assess, evaluate and recommend. In terms of difficulty, the paper can be graded as average. However, the rubrics were clear and there was no ambiguity in the questions. 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 ADVANCED AUDIT & ASSURANCE (PAPER 3.2) 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


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