考官报告审核保证d12.pdfVIP

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Examiner’sreport

F8AuditandAssurance

December2012

GeneralComments

Theexaminationconsistedoffivecompulsoryquestions.Question1for30marks,question2for10marksand

threefurtherquestionsof20markseach.

Theperformanceofcandidatesacrossthepaperasawholewasunsatisfactory.Candidatesperformedwellon

questions1,2and4abutstruggledwithquestions3,4band5.

Candidatesperformedparticularlywellonquestions1a,1cii,1ciii,2aand4a.Thequestionscandidatesfound

mostchallengingwerequestions1b,1ci,2c,3a,3b,3c,4b,5a

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