Examiner’s Report          AAA-UK

  • Overview: Expands audit concepts to a strategic level, including group audits, audit quality, and reporting on internal controls.

  • Paper Pattern:

    • Section A: One case question (50 marks)

    • Section B: Two from three optional questions

  • Pass Rate: 39% (Dec 2024)

  • Insights:

    • Assesses ability to make audit judgments under ethical and technical constraints.

    • Requires updated knowledge of UK audit regulation.

    • Strong critical evaluation skills needed.

Resources