Question 3 - Part a (ii)

In this lesson

1. 0:00 A2 Requirements Overview
2. 2:07 Delay in Information and Manual Journals
3. 4:40 Controls Over Manual Journal Entries
4. 7:07 Change in Accounting Policy Discussion
5. 10:02 Practical Implications of Policy Change
6. 11:25 Ethical Threats in Board Attendance
7. 14:09 Declining the Board Attendance Request
8. 15:40 Structuring Your Answer for Marks

About this lesson

You'll discover how to extract key audit issues from file notes—including delays in obtaining information, inadequate controls over manual journals, proposed accounting policy changes, and ethical concerns—and present them with clear justification that demonstrates professional scepticism, commercial acumen, and sound judgement. The video walks you through the marking approach step by step, showing you how to structure separate, concise points that make it easy for examiners to award marks. You'll see how to move beyond simply stating what happened in the audit to explaining why each matter matters to governance and what the auditor should communicate. Crucially, you'll learn how to weave in professional skills—such as recognising ethical threats, thinking commercially about audit fees and resource implications, and maintaining appropriate scepticism over management's motivations—which can earn you additional marks beyond the core seven. By the end, you'll understand how to balance technical knowledge with practical reasoning, how to use clear headings and paragraph breaks to guide the marker through your logic, and how to bid confidently for the five professional marks available in this section. This approach applies across Audit and Assurance case study questions and will help you write answers that feel thorough, professional, and mark-worthy.

Duration: 17m