[tracy50050]

The resources can be sufficient but UNDERSTANDING the subject material is key. Without this you won’t be able to respond appropriately to the audit issues in the scenarios.

What material will you need?

1. Knowledge of IAS / IFRS specified in SBR examinable documents;
2. Knowledge of ISAs (there are 34 plus 1 ISQC);
3. 37 requirements in the ACCA ethical code.

Practice past year questions to familiarise yourself with exam techniques.

Remember that in each exam scenarios are very different. So memorizing answers from an earlier question is useless. Application of knowledge to audit issues in the scenario is the thing that will earn you marks.

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