AA Chapter 8 Questions
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Sir, l thought the question 4) would have referred to analytical procedures and not substantive procedures. Because substantive meant both analytical and test for controls
You are mistaken – see end of Chapter 17:
Substantive procedures = Analytical procedures + Tests of DETAILS
Tests of controls might be called “compliance procedures” – but can never be substantive because they do not concern monetary amounts.
Hi,
I believe the answer to question 6 is pretty wrong.
The allegedely answer is taking into consideration WHEN an interim and a full audit are carried out.
The actual question is WHAT they are. Please review.
Thanks,
EL
If you wish for a response please use the Ask the Tutor Forum (AA) as these comments are not automatically reviewed.
As the terms “interim” and “final” are based on their timing – I suggest that that defines what they are and the answer is therefore correct (and all other options are completely incorrect). However, for the sake of argument the question has been changed.