Question 1a
Marking Guide
| (i) | up to 1 mark per well explained point | |
| – assists the auditor and those charged with governance in understanding matters related to the audit | ||
| – obtains information relevant to the audit | ||
| – helps those charged with governance in fulfilling their responsibility to oversee the financial reporting process | 2 | |
| (ii) | up to 1 mark for each example matter to be communicated to those charged with governance | 3 |
| max marks | 5 |