Forums &rsaquo; Ask ACCA Tutor Forums &rsaquo; Ask the Tutor ACCA AA Exams &rsaquo; how is it a SP? This topic has 1 reply, 2 voices, and was last updated 3 years ago by Kim Smith. Viewing 2 posts - 1 through 2 (of 2 total) Author Posts August 20, 2021 at 7:32 am #632293 […]

But the warehouse manager isn't performing a control activity. (Consider the difference if you observed employees entering a password code on a door lock to gain access to the warehouse - you would be testing an access control so that would be a TOC.)

how is it a SP?

This topic has 1 reply, 2 voices, and was last updated 3 years ago by Kim Smith.

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August 20, 2021 at 7:32 am #632293
Noah098
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Observe the procedures carried out by the warehouse manager in assessing the level of work?in?progress and consider the reasonableness of any assumptions used.
ma’am dont you think this is a TOC rather than SP? we dont seem to be testing the amount of WIP, but the whether or not the procedure of WIP calculation is being carried out by manger or not.
August 20, 2021 at 7:59 am #632303
Kim Smith
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But the warehouse manager isn’t performing a control activity.
(Consider the difference if you observed employees entering a password code on a door lock to gain access to the warehouse – you would be testing an access control so that would be a TOC.)
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