we cannot predict about audit exam .. everyone when appears for audit exam, it is always a good attempt, many thinks of more then 60 marks, but when result is out it is limites upto 42-43-44-45 and approx. Even after good appearance in audit, hard to predict.
@ abhay...it obviously add value to ur answer if u add SA AS clauses or sections but only when u r 100% sure abt it...if u DnT knw nd just bluff it will have wrong impression on ur answer even if the content of ur answer is right...