The food poisoning issue tended to be answered slightly better; however again tests tended to be too brief, “read board minutes”, “discuss with management” or “discuss with the lawyer” did not score any marks as they do not explain what is to be discussed or what we are looking for in the board minutes.

In addition a minority of candidates focused on auditing the kitchen and food hygiene procedures with tests such as “observing the kitchen process” or “writing to customers to see if they have had food poisoning.” This is not the focus of the auditor and does not provide evidence with regards to the potential contingent liability.

As already stated in this report, question 1b, substantive procedures are a core topic area and future candidates must focus on being able to generate specific and detailed tests.