you should start by reading the examiner’s approach article on the acca website.while you are there read any other exam technique and technical articles.
q1 focuses on a range of issues from syllabus area a(strategic planning and control),c(performance measurementsystems and design)and d(strategic performance management).
aa candidates were reminded by the examinerthat a fundamental factor in planning and assessing the risks of an audit of anentity is an assessment of audit risk-and this remains a highly examinablearea!audit risk questions typically require a
the examiner felt december’s sitters werebetter prepared and demonstrated‘improved exam technique’for this paper.thatsaid the majority of candidates still simply state learnt points rather thanthe ability to apply their knowledge appro