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Sir,
I have studied the recent change in assertions from technical articles and the recent September specimen for f8.
I am confused about how to write it in the exam, as technical article is asking for elaborate explanation and the specimen is showing simply the assertions.As well they aren’t including the disclosure assertions.Thanks in advance
As far as I can see the technical article sets out the assertions then suggests substantive procedures that might be useful as evidence of each assertion.
The specimen paper (I assume you are looking at the paper-based one) Q18 (b), mainly lists procedures without being very punctilious about the assertions being targeted. So, I think their:
” Agree the revalued amounts for these assets are included correctly in the non-current assets register” would be improved by adding something like “(valuation assertion)”.
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