The next requirement was for 8 marks, and required candidates to recommend the principal audit procedures to be performed in respect of the disposal of Broadway Co. While there does seem to have been an improvement in the way that some candidates describe audit procedures, with many candidates scoring enough marks to pass this requirement, many answers were too vague to score well on this requirement.

It was common to see procedures suggested such as “agree to supporting documentation”, or simply “discuss with management” without any suggestion of what documentation should be looked at, and for what purpose, or the relevant matters that may be discussed with management. Procedures need to be specific to score well.