Part (b) for 3 marks required a description of the relevance and reliability of an oral representation given by management for the completeness of the bank overdraft balance. Performance was unsatisfactory on this question.

Many candidates were able to apply their knowledge of relevance and reliability of evidence to the specific example given. Many of these easily scored two marks by discussing oral versus written evidence and client generated Vs third party or auditor generated evidence.

However, very few adequately considered whether a representation on completeness would be relevant for a liability balance. Some candidates ignored the requirement to focus on relevance and reliability and so provided general points on representations, despite having already done this in part (a).