AAT Level 4 Audit is apparently not the most popular optional unit. That said it does have the highest pass rate of all the Level 4 exams.
In his latest piece for PQ magazine top tutor Nick Craggs take you through what is know as the audit (or expectation) gap . This is the expectation that a set of audited accounts is 100% accurate. In truth they probably aren’t, but there is more to it than that!
See page 37 for more: https://issuu.com/pqpublishing/docs/pq_magazine_march_2025
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