Question 5c
Marking Guide
audit procedures company may not be a going concern | |
| 1 mark per action (0·5 if brief or unclear e.g. ‘discuss with directors’) | |
| – discuss with directors | |
| – need to modify audit report | |
| – possible emphasis of matter | |
| – possible qualification | |
| – letter of representation | |
| – other relevant points | |
| maximum marks | 4 |