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Here is the summary of what the SBR September/December 2020 exam was all about including some recent comments made by the examiner on the performance of candidates in this sitting.

What came in the S/D20 SBR Exam?

Section A

30 Marks Consolidated Financial Statements with three requirements.

Section B

25 MarksnQuestion set at the reporting stage of the audit. It asked to address proposed adjustments with the client management to uncorrected misstatements given as summary, actions to be taken if the adjustments were not made and to justify an appropriate audit opinion. It also tested ethics and professional issues.nFormat was very similar to the September 2018 reporting question.n

Section B

25 MarksnQuestion examined due diligence assignment in order to understand valuation and operational significance of intangible assets with additional information which would help assess other areas ofu00a0 target company. There was also Practice management area of engagement acceptance focusing on Quality Control.nSimilar to question 3ai from the September/December 2017 sample questions.n

Section B

25 MarksnQuestion examined due diligence assignment in order to understand valuation and operational significance of intangible assets with additional information which would help assess other areas ofu00a0 target company. There was also Practice management area of engagement acceptance focusing on Quality Control.nSimilar to question 3ai from the September/December 2017 sample questions.n

It is important to allow yourself time for reading, thinking and checking your answer within these 54 minutes, and use the same weightings within each requirement of the question to ensure you have the opportunity to gain the maximum marks across the question. You should avoid the temptation to expand your answer to one requirement beyond the allotted time.

Key Takeaway from this Attempt

Section A

30 Mark

Section B

25 MarksnQuestion

Section B

25 Marksn

Candidates at the strategic professional level should possess a high level of critical and strategic thinking. If candidates have strong written communication skills, they are more likely to gain the professional marks in the exam.

Reviews From Question 1

Reviews From Question 1

Reviews From Question 1