Question 2a
Marking Guide

Quality control, ethical and other professional matters

Up to 2 marks for each matter evaluated (up to a maximum 3 marks for identification only)

– Time pressure
– Planned procedures ignored on potentially material item
– Sampling method changed – increases sampling risk
– Inappropriate review by juniors
– Inappropriate delegation of tasks
– Deferred tax – management not competent
– Deferred tax – self-review/management responsibility threat
– Tax planning – non-audit service with advocacy threat
– Junior lacks experience for this work regardless of ethical issues
– Junior not supervised/directed appropriately
– Overall conclusion

Maximum marks 13

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