How to use the TPS examiner report to your advantage

Cityscape with tablet displaying a report
By Ali Douglas, Assurance and Business Systems TPS Subject Controller

5 February 2018

Find out what materials and feedback are available for TPS exam retakes, and how the examiner’s report is used.

Once the results of each TPS diet have been reported, several retake resources are made available to help students consider their exam performance and prepare for future resits.

These include:

  • copies of the exam paper and solution
  • retake materials*
  • retake webex session*
  • retake mock marking facilities*
  • verbal feedback (ABS only)*
  • and examiner reports.
  • *Note: these retake resources are subject to order and payment, full details of which can be found on the retake support page.

The examiner report 

This provides insight into the common mistakes made by candidates and is derived from the comments received from ICAS examiners and the actual exam paper markers.

The examiner report includes a recap of the individual requirements for both paper 1 and paper 2, with positive and negative comments on how candidates have performed during the examination.

The report includes commentary on how candidates communicated their answers, as well as points for consideration on each question to help improve future performance.

The structure includes commentary on high / poor-performing areas. For example, comments can include examples of specific technical areas such as the correct use of accounting treatment or demonstration of an appropriate understanding of auditing standards.

However, a key consideration of the report is poor-performing areas; this can include information on where candidates have misinterpreted questions, have applied incorrect technical knowledge or demonstrated poor communication.

It may also include, where applicable, suggestions to help improve performance in future examinations.

The report includes commentary on how candidates communicated their answers, as well as points for consideration on each question to help improve future performance.

Use examples for question practice

The following example is from the December 2016 ABS examiner report:

Overall this requirement was attempted well by most candidates with the majority able to recognise the key audit issues around inventory from the scenario in relation to the valuation of the inventory.

Risks relating to work in progress, estimates, the impact of new competition, a customer in administration and return of faulty goods were regularly discussed.  

Stronger candidates considered the audit risks arising from the results of the internal audit visits which called into question the existence and completeness of inventory.  

Weaker candidates failed to explain the potential impact on the financial statements (e.g. the impact at the assertion level) and instead focused on how the issues could affect inventory management or the profitability of the company.

It is recommended that you read the report and try to relate it to your performance in the exam, using the exam paper and solutions from your exam diet.

Doing this will help you to consider areas where you may have failed to provide appropriate responses during the examination and assist in targeting areas that require further revision in advance of resits.

Please note that you can contact lecturers with any technical queries you may have or if you require specific information on the paper and solution.

When can I get the report?

An examiner report is published for each subject after the results for each of the three diets in June, August and December. and the most recent report can be found under TPS retake exam information.

Any candidate considering ordering ABS verbal feedback on their exam should first read the ABS examiner report; as this will provide insight as to how marks were achieved.


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