ACCA AA — Examiner’s Report: Find out where candidates lose marks before your exam

Описание: The Association of Chartered Certified Accountants Audit & Assurance (AA) exam tests far more than technical knowledge, it assesses how well you think like an auditor. In this video, we break down the official examiner’s report for the Sept–Dec 2025 AA sitting and reveal what separated successful candidates from those who lost marks.

🎯 What You’ll Learn:
• The most common mistakes candidates made in audit risk identification and explanation
• Why many lost marks by describing procedures without linking them to the specific risk
• How weak application to the scenario, instead of generic textbook answers, reduced scores
• Where candidates struggled with substantive procedures vs tests of controls
• How to properly evaluate internal controls and explain their impact on audit planning
• Why professional marks depend on structure, clarity, and relevance, not length
• How to answer ethics and independence questions using real-world judgement
• What examiners expect when you recommend audit evidence and procedures
• How poor time management affected performance across multi-requirement questions
• The writing style that earns marks precise, practical, and client-focused

This isn’t just about passing, it’s about developing real audit thinking, professional judgement, and the ability to apply knowledge to practical scenarios.

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