5-6 marks
if checker is in good mood then 7 marks
No standrad deduction its depend upon your writing skill and presentation. If u have written well u may get approx full marks and mat be less then 8 but approx to.
In Audit the Checkings are a Bit above Mark & Standards as Its the Core Subject of the CA Profession. Incase your answer is to the required standards Covering all the Required Points & Fundamentals of the Question then you can get Max 70 - 75% of the marks awarded to the Question.
Otherwise you can say Appx 1 mark for a Point & where Bigger answer is expected then say 3/4th mark per point & so on.
CAclubindia
