Completion and reporting are important elements of the AAA syllabus and will build upon the knowledge gained at AA.
At the higher level, you will be expected to consider the evidence and expand upon your answers in relation to the scenario. Where you are asked to consider the impact on the auditor’s report, a reasoned justification will be required.
Once again, stronger candidates are those who demonstrate strong technical knowledge of auditing standards which are applied to the scenario.
Professional skills marks will be gained where application of knowledge is demonstrated.