Requirement (aii) for three marks asked for a discussion of quality control procedures that should be carried out by the audit firm prior to the audit report being issued. Sound answers appreciated that because the client in the scenario was listed, an Engagement Quality Control review would be required, and the answers that described what such a review would entail achieved the maximum marks. Most answers were too general however, simply describing the quality control procedures that would be relevant to any audit. Many answers were extremely brief, with little more than a sentence or two provided.