Question 3 - Part a (ii)

In this lesson

1. 0:00 Introduction to A2 requirements and marking approach
2. 3:02 Delay in obtaining information from management
3. 4:44 Controls and documentation of manual journals
4. 7:07 Proposed change in accounting policy
5. 11:25 Ethical threats from audit partner attending board meetings
6. 15:40 Structuring answers for clarity and professional marks

About this lesson

You'll discover the seven key points the examiner expects—from audit inefficiencies and control weaknesses to ethical threats—and understand the reasoning behind each one. The focus is on applying professional scepticism, commercial acumen, and sound judgement to justify why each issue matters, not just listing problems. The lesson walks you through the file note systematically, starting with delays in obtaining information and poor controls over manual journals, then moving to proposed accounting policy changes and the ethical implications of audit partner attendance at board meetings. For each point, you'll see how to structure your answer with clear headings and separate paragraphs, making it easy for the marker to identify distinct mark-earning observations. You'll also learn how to weave in professional skills—demonstrating scepticism about management motives, recognising commercial implications for the audit fee, and showing good judgement about why unresolved prior-year issues should be escalated. By the end, you'll understand how to build a comprehensive report that targets the seven core marks whilst also bidding for the five additional professional marks available. The emphasis throughout is on quality reasoning and clear communication rather than lengthy prose, helping you write answers that examiners can quickly recognise and reward.

Duration: 17m