Question 5c
Marking Guide
up to 1 mark per well explained valid point | |
| – disclosure required in 2013 financial statements and adjustment to the assets in 2014 financial statements | |
| – material but not pervasive misstatement, modified audit report, qualified opinion | |
| – basis for qualified opinion paragraph required | |
| – opinion paragraph – except for | |
| max marks | 3 |