| Originally posted by : Rhea |
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Audit :- Same in my case, I could bet they couldn't give me less than 50 no matter what. But I got 40. I suck at cramming, so I did not memorise the audit standard numbers properly but I am sure I wrote good and logical answers. By the way, I have been a good writer and scored well in theory subjects all my life.
I might have mentioned wrong SA numbers in some answers and i feel like as soon as the examiner see's wrong SA number, they cross the answer right away by assuming it is wrong as they don't have much time on their hands. That is the only explanation.
Conclusion : They don't care about how sensible and logical you are. You MUST cram SA numbers and PE clauses. Infact, you should start your audit studies with learning these numbers and then proceed further.
Law : I don't know, my marks were in line with expectations, a bit over actually. |
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This is really a competitive exam in the disguise of Final examination of a profesional course.
No matter how much one prepares or how many intelligent students fill the form, only 10% students will pass.
This means ICAI will choose 10% students with relative higher marks.
Majority of the students will write average answers. This means there is a relative competition in terms of quality of answers.
Here the SA number, AS number, PE clause number, linking of Income tax provisions and Companies Act provisions with Audit, will give you the competitive advantage.
So, the objective is to get top 10% marks in the Audit. Now, if by writing SA number you get into the top 10%, then, even if ICAI scale down the marks in Audit, top 10% will remain top 10% and will pass.
And if you are not in the top 10%, then, after scaling, there is a chance that your marks might fall below 40.
The general perception that " If you study, then you will become CA" is misleading.
The reality is that " if you study better than 90% of the students, then you will become CA".
I never got less than 55 in Audit just because I used to write SA number, AS number, PE clause number, linking of Income tax provisions and Companies Act provisions with Audit.
This is the secret of passing Audit and other subjects with the good marks : Just be in top 10%.
Those 90% failing also studied for 6 months. These students are also hardworking. These students also deserve to become CA. These students also write logical answers ranging from below average to average quality.
But to be in top 10%, you need to write BEST answers.
You cannot say that " My paper was fine. I wrote logical answers. I should get 50"
The question is whether the top 10% wrote SA number or not. And I guarantee that all students in the top 10% write SA numbers wherever they can.