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
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 #512907See 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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