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Substantive Testing

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Substantive Testing

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by Kim Smith.
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  • April 15, 2019 at 1:51 pm #512539
    salisha49
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    Dear Sir/Madam
    I have been having some serious problems with the application of theory for the Substantive Testing questions in the exam.
    I will like if you can give me some advice/help on how to apply theory.
    Do you know where can I get access to persons discussing the answers to pass exam papers?
    I have wrote the exam numerous time and every single time I have missed the pass marks by 1 or 2 marks.
    Please give me some advice.
    Thank you for your time.

    April 15, 2019 at 4:04 pm #512907
    Kim Smith
    Keymaster
    • Topics: 135
    • Replies: 8327
    • ☆☆☆☆☆

    See here what the examiner said about the audit evidence question in the March exam: https://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/f8/examinersreports/aa-examreport-m19.pdf

    There is also an article here https://opentuition.com/articles/f8/audit-tests-difference-tests-control-substantive-tests/

    You may also find my answers to these posts helpful:
    https://opentuition.com/topic/test-of-control-10/
    https://opentuition.com/topic/aeiou-mnemonic/

    The two most important things to grasp about substantive procedures is that they concern monetary amounts and they must address specific financial statement assertions.

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