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Assumptions in Audit Trail Paper 1

A

AKS01

Very Active Member
Hi,

I have seen a variety of methods used in the mark schemes. Sometimes a separate section is used in the Audit Trail to list the assumptions applying to the spreadsheet as a whole and other times I have seen that they have listed assumptions under each "Worksheet" section (i.e. only those assumptions relating to that particular worksheet).

Which way is best to use in the exam?

Thanks
 
Putting them all together in one place makes it easier for the examiner to find them all and reduces the risk that you'll forget to put them in for later sections.
 
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