NOTICE: Register for the September exam until 11th May!!!

All students that had entered for the June 2020 exam will have received a credit on their MyACCA account (unless their employer or learning provider paid ACCA directly).

We recommend you to use this refund to enter for the September 2020 exams, this will secure your entry and location of choice. 

You will also benefit from the cheaper Early Exam Entry fee if you book by 11th May.

Question 3a

You are the audit manager of Savage & Co and you are briefing your team on the approach to adopt in undertaking the review and finalisation stage of the audit. In particular, the audit senior is unsure about the steps to take in relation to uncorrected misstatements.

Describe the auditor’s responsibility in respect of misstatements. (2 marks)

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