ADVANCED AUDIT & ASSURANCE (PAPER 3.2)

INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG

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dc.contributor.author	INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG
dc.date.accessioned	2022-07-25T14:57:47Z
dc.date.available	2022-07-25T14:57:47Z
dc.date.issued	2016-11
dc.identifier.uri	http://41.66.247.10:8080/xmlui/handle/123456789/601
dc.description	GENERAL PERFORMANCE OF CANDIDATES Performance in the paper was below expectation even through the pass rate of 42% is better than the 22% achieved in the last session. Generally candidates did not display the maturity and intellectual depth expected at the level three of the professional examinations. Answers given were shallow and sometimes very amateurish. Only few candidates demonstrated that they prepared well for the paper. Sadly enough candidates resorted to lengthy and unproductive introduction to the answers as well as defining terms and concepts not called for such behaviour only resulted in wasted effort and unnecessary reading assignment for the examiners. Some candidates did not organise their answers very well in term of usage of page numbering to identify the questions being answered. Others used the space reserved for markers and moderators. Many candidates glossily abused “Emphasis of matter paragraph” in answering the questions on reporting	en_US
dc.description.abstract	XAMINER’S GENERAL COMMENTS The paper met the required standard in terms of quality and the learning outcomes that have been examined. Majority of the questions involved discussion, evaluation, recommendation, considering and commentary on issues. Only question three required candidates to identify and explain issues as well as state audit procedures. The questions were very clear and within coverage of the syllabus. The paper examined eight out of the nine sections of the syllabus coverage and weighting. Section F- Audit of the Public Sector was not featured. Section HReporting – on the other hand was over loaded with five sub-question which attracted 20marks instead of 10marks.	en_US
dc.description.sponsorship	ICAG	en_US
dc.language.iso	en	en_US
dc.publisher	ICAG LIBRARY	en_US
dc.relation.ispartofseries	AAA;PAPER 3.2
dc.subject	NOVEMBER 2016 PROFESSIONAL EXAMINATION ADVANCED AUDIT & ASSURANCE (PAPER 3.2) CHIEF EXAMINER’S REPORT, QUESTION & MARKING SCHEME ICAG LIBRARY NYARKO TWUM OSBORN ERNEST YAW DENKYIRA	en_US
dc.title	ADVANCED AUDIT & ASSURANCE (PAPER 3.2)	en_US
dc.title.alternative	AAA PAPER 3.2	en_US
dc.type	Learning Object	en_US