Part (c) for 4 marks required an explanation of four items that would be included on every working paper prepared by the audit team. This was answered unsatisfactorily.

Many candidates seemed completely confused by what was required and instead of focusing on contents of a working paper provided answers in relation to contents of an audit report, or contents of a permanent and current audit file.

Answers giving examples such as engagement letter, management letter, risk assessments, representation letter, etc were common. It is not clear why candidates failed to understand this question as the requirement was clear.

Where candidates did provide examples of items to be included in working papers, they often failed to explain their purpose and so this reduced their available marks.