Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › audit response method of writng
- This topic has 1 reply, 2 voices, and was last updated 7 years ago by Ken Garrett.
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- August 25, 2016 at 5:31 am #335035
After analysing few qs’s on audit risk i find that th responses given r not always specific (wht i mean is it doesnt exclusively or explicitly say wht the auditor shud do).for eg disuss with mgt for their procedure in calculating WIP and evalute the procedure,or sometimes recalculation of amortisation expenses for an intangible asset but doesnt trace it to the financial statmnts(recalculation without tracing is useless ryt? )or is it assumed tracing will ofcourse be done?
So while writing the responses shud v give clear cut insturctions to link it wit the financial statements?
And while writing substantive procedures shud v giv clear cut instructions or maintain the same style as we write in response to audit risk qs’s?
August 25, 2016 at 6:23 am #335042The more,you write about each risk or response the fewer you can cover.
Presumably ACCA model answers are written tomthemdepth of detail they want. You don’t need to say in every case ‘link to the FS’.
Substantive test descriptions can be in the same style. Again, study ACCA examples.
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