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Examiner tips for PM PM exam sitters should remember to use the spreadsheet functionality properly – that means calculating totals by inserting formulae rather than typing in the number, says the PM examiner. The examiner said this was still an issue at the December sitting, even though CBE exams are well established. The examiner noted
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Audit and other Assurance engagement – ACCA F8 AA Audit is an independent examination of financial statements to express an opinion whether financial statements presents true and fair view in all material aspects There are two types of external audit: 1. Statutory audit 2. Non statutory Audit Statutory Audit: It is mandatory by law Non
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Audit & Assurance exam has a regular question on the Audit Risk & the Response. The examiner may ask you to describe up to 8 Audit Risks along with the Auditor’s response. That means 16 marks in total. It may be less for instance 5 or 6 risks, depending on the marks. A good thing
Ethics Issue Threat Safeguard Financial interests SELF-INTEREST THREAT Disposing of the interest Removing the individual from the team if required Close business relationships SELF-INTEREST THREAT & INTIMIDATION THREAT Terminate the business relationship Refuse the assurance engagement. Employment with an audit client
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ACCA June 2019 Passing Percentage The ACCA may need to start doing some performance management of its performance management exams, following the June results! This summer’s PM pass rates were again the worse at the Applied level – at 38%. They were even lower than AA, where sitters managed a relatively healthy 39% pass rate. You have
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