ACCA/CAT

AUDIT RISK

NOVEMBER 2011

concern and then give this answer over and over again. In Question 3b of the

June 2011 exam, there was only a maximum of one mark available for the

description of going concern risk.

Each scenario will have a variety of audit risks and candidates should, as part

of their planning, aim to identify as many as possible. They should then decide

which of the identified risks they will explain/describe in their answer. If the

question asks for five risks, candidates should aim to identify six or seven

points during their initial reading of the question. Candidates should then

review their list and pick the five risks and responses that they feel they can

expand on the most when writing up their answer.

Conclusion

Audit risk is, and will continue to be, an important element of the Paper F8

syllabus. Candidates must understand the syllabus outcomes, understand what

the question requirements involve and practise risk questions prior to the

exam.

Pami Bahl is the examiner for Paper F8

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