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could you please clear my confusion on the following matter:
when writing test of controls can I write ‘relevant documentation’ if I do not remember the appropriate documents to review/asses. for example: review relevant documentation to ensure cash is being banked daily.Wherever possible you should specify as precisely as possible what the documentation is – if you were an audit junior told to “review the relevant documentation [e.g. to ensure that a control has been evidenced by a signature” how would you know what to look at?
You really should know from assumed knowledge of AB/F1 and other previous exams what are the most relevant documents/records etc. Look at Chapter 13 for examples and learn more, as necessary, as you practice exam questions (make a list of the documents/records that are typically mentioned in Q scenarios).
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