Answers

Hello

In questions which ask to “Comment on the matters to be considered, and explain the audit evidence which you should expect to find…..”, i notice that the acca answers have the answers for the audit evidence listed out in point form at the end.

My question is, would it be ok to mention the audit evidence right after the matters to be considered? Im asking because i think in most cases they go hand in hand. As an example, if i am considering that the change in depreciation rate was not correctly calculated due to the incorrect date and rate being used then the audit evidence i need would be a copy of mgmnt’s calculation in order to check for the accuracy of the calculation and the elements involved.

Regards