INTERNATIONAL EDUCATION STANDARD 6 (Scope of this Standard. (Have a…
Principles of Assessment .
Shall design assessment activities that have high levels of reliability, validity, equity, transparency, and sufficiency within professional accounting education programs.
Assessment activity has a high level of reliability if it .
It is fair and without bias Equity is not an absolute measure, and different assessment activities may differ in their level of equity.
Assessment apply to individual assessment activities that are conducted during IPD.
Assessment activities to increase equity.
An assessment activity has a high level of transparency when details of an assessment activity.
An assessment activity has a high level of validity if it measures what it was intended to measure.
**There are many ways to increase the transparency of assessment activities.
assessment activities that are undertaken during IPD
-Transparency in the setting and conduct of an examination may be increased by making information relating.**
There are many ways to design assessment activities to increase sufficiency.
Formal Assessment of Professional Competence.
Have achieved an appropriate level of professional competence by the end of IPD, drawing on the outcomes of a range of assessment activities that are undertaken during IPD.
To determining an appropriate level of professional competence to be achieved by professional.
To assess specific areas of professional competence
(a) Written examinations (b) Oral examinations;
(c) Objcctive testing (d) Computer-assisted testing; (e) Workplace assessment of competence by employers; and (f) Review of a portfolio of evidence on completion of workplace activities.
May draw on the outcomes of one or more assessment activities that take place during IPD.
Shall base the assessment ofthe professional competence.
Verifiable evidence is evidence that is objective, capable of being proven, and stored in written or electronic form. Basing the assessment of professional competence on verifiable evidence may satisfy the needs of third parties.
Examples of verifiable evidence include:
(a) Certificates of successful course completion; .
(b) Recorded outcomes of successful achievement in examinations.
This IES is to establish whether aspiring professional accountants have demonstrated an appropriate level of professional competence by the end of IPD in order to perform a role as a professional.
Aspiring professional accountants have demonstrated an appropriate level of professional competence by the end of IPD serves several purposes.
This IES is effective from July 1, 2015
Scope of this Standard.
Have a responsibility to assess whether aspiring professional accountants have achieved the appropriate level of professional.
Assessment is the evaluation of professional competence developed through learning and development.
Prescribes the requirements for the assessment of the professional competence that aspiring professional accountants.
Professional competence goes beyond knowlecge of principles, standards, concepts, facts, and procedures.
Assessment may be undertaken by a range of stakeholders .