The ACCA AAA examiner says…

If you want to do well in the AAA exam then you need to start with your strongest question. The examiner believes that from a technique perspective candidates who take this approach tend to score good marks early, and set themselves up for a good performance. The AAA Examiner Report for June also says large numbers of students have a weak understanding of reporting, and hence fail to score many marks in the exam. Candidates are urged to understand fully the proper use of audit opinions and the content and form of auditor’s reports. ISA 700 is another ‘must know’ topic.

*The Examiner’s Reports should be a key part of your reading programme.