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Common Mistake to avoid in the ICAI Exams Audit – Not Referencing Key Terms/Risks: The student answered an audit issue (e.g. internal control weakness) but used only generic terms (“business risk”) instead of audit terminology (“Inherent risk”, “Control risk”). Marks lost: ~1 mark. Why: Examiners expect standard audit vocabulary. Using imprecise terms suggests the student didn’t learn the correct definitions. For example, saying “risk of material misstatement” versus “inherent risk” can cost a mark. Tip: Use ISA/SA terms (e.g. “detection risk”, “scope limitation”, “substantive procedure”). Underline or highlight these in your answer so examiners can give full credit. Register : https://onelink.to/82b536 CAtestseries.org 78886-34515

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