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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Audit Proceduresures
please tell me about, how to write procedures. i mean they did not click my mind when i read scenerio. is there any particular formula, through which i can write them. or are there some pet procedure, which may fit in every kind of cituation??? Please help me out
Think of the financial statements assertions.
Ask yourself, how to prove the assertions, if you are an audit manager, using:
Inquiry
Observations
Analytical Procedures
Physical Inspections
External confirmation
Recalculation
Reperformance
That’s good enough. You could use the ACCA COVER mnemonic, but the above answer will get you enough
thinks of a management documents u can verify.
the state its reason.
can anyone assist with any mnemonic that could be used for questions relating to audit evidence.