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Looking at past papers when they ask for substantive procedures for example trade receivables the answers often don’t state what assertion it’s verifying. I thought the answers had to state e.g valuation and completeness…
You should say which assertion you are verifying. I’m not sure why some of the ACCA answers fail to do this.
Please help,
How do i remember which assertion is being tested.
I’m getting confused. i mean i know the assertions such as completeness, cut-off, accuracy etc. and what their used for.It’s just when you say for example reviewing the sales ledger to say to the debtors account tests for completeness.
please help is there any way of understanding this ????
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