traditionally SA's constituted 25-30 marks, but this time hardly ten.. 8 marks Qs asked for 4 marks and 5 marks.. 150 marks paper condensed to 120 marks.. Just not fair.
This paper will set benchmark for result of 1st group. Strict check will crash atleast 50 percent students in 1st group. Paper was practical, and conceptual. But unwanted explanation and depth writing will definately give no marks today.
Negative confirmation means suppose in audit books balance is 15 lacs whereas in creditor books bal is just 10 lacs. To frame answer if such a situation is faced while Auditing books of accounts.