Directional testingForums › ACCA Forums › ACCA AA Audit and Assurance Forums › Directional testingThis topic has 0 replies, 1 voice, and was last updated 9 years ago by manikdash.Viewing 1 post (of 1 total)AuthorPosts November 27, 2015 at 9:09 pm #285809 manikdashMemberTopics: 3Replies: 1☆Link the type of account with the purpose of the primary test in directional testing.Formula 1: Assets, expense( Debit)= overstatement Liabilities, income( Credit)= understatementFormula 2: Asset = overstatement income= overstatementLiabilities= understatement Expense= understatementWhich formula is correct? let me answer if possible, thanks.AuthorPostsViewing 1 post (of 1 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In