Q1 focuses on a range of issues from syllabus area A(strategic planning and control),C(performance measurementsystems and design)and D(strategic performance management).
AA candidates were reminded by the examinerthat a fundamental factor in planning and assessing the risks of an audit of anentity is an assessment of audit risk-and this remains a highly examinablearea!Audit risk questions typically require a
The examiner felt December’s sitters werebetter prepared and demonstrated‘improved exam technique’for this paper.Thatsaid the majority of candidates still simply state learnt points rather thanthe ability to apply their knowledge appro
