Audit risk evaluation, preliminary analytical 
review and additional information requests

In relation to the matters listed below:

Up to 2 marks for each audit risk/area from preliminary analytical review evaluated
1 mark for each ratio and comparative calculated (½ mark for a trend) to a maximum of 6 marks
1 mark for each additional information request to a maximum of 5 marks
– Profitability
– Liquidity
– Solvency
– Going concern
– Provisions
– Finance costs
– Tax expense
– Development costs
– Property revaluation
– Overtime payments control risk
– New client detection risk
– Opening balances

Maximum marks 24