Question 2b ii
Marking Guide
matters to be communicated | |
| 1/2 mark for identification of matter and a further 1/2 mark if explanation is adequate, but maximum 4 | |
| matters under the following headings | |
| – auditor’s responsibilities | |
| – planned scope and timing | |
| – significant findings from audit | |
| – independence issues | |
| – modifications to the audit report | |
| – management representation points | |
| – cases of suspected/actual fraud | |
| maximum marks | 4 |