This is what the examiner says..

• Writing out or simply restating facts from the question with little or no development,

• Not answering the question as set,

• Quoting accounting standards without applying them,

• Using vague phrases like “perform analytical procedures”, “check the relevant documentation”, “in accordance with the relevant standard” which do not earn marks unless the point is developed further,

• Poor presentation and layout with a lack of clarity to the explanations provided, and

• Obvious lack of accounting knowledge; an error cannot simultaneously overstate assets and understate profits for example