Question 5a
Marking Guide
up to 1 mark per well explained point | |
| planning stage – risk assessment procedures | |
| during the final audit – substantive procedures | |
| review stage – form overall conclusion | |
| max marks | 3 |
up to 1 mark per well explained point | |
| planning stage – risk assessment procedures | |
| during the final audit – substantive procedures | |
| review stage – form overall conclusion | |
| max marks | 3 |