Friday, 27 November 2015

If i were an audit teacher-1

Teacher----
 I will purposely record their exam mark wrongly

Reason:
1.to train their professionals skepticism. 
2.understand the substantive procedure-recasting. 

The one who realise their mark calculated wrongly get the bonus mark. The one who didn't realise , opss, sorry about it, your mark will remain.

Student----
Objective : To ascertain the exam mark is calculated accurately.
 (Assertion -accuracy)

Scope:  100% re-casting 

Source : exam paper 

Procedure :
1.obtain the exam paper from teacher 
2.re-casting the mark in the exam paper to ascertain the accuracy 

Conclusion: the exam mark is calculated accurately.