[andersondamn]

Ok. There was an another audit risk in Centipede Co Dec 16, that centipede maintains accounting records at 4 additional sites which were not visited during interim audit and records from these sites are incorporated monthly into general ledger

Here again examiner has mentioned 2 responses that

1)Discuss with management materiality of records maintained at the 4 sites and team should visit some of these sites during final audit to perform testing of records held there

2)CAATs could be utilized by the team to sample test the monthly interface of data from each site to head office to identify any errors

So here would writing the point num 1 be fine for 1 mark, also in point num 1 along with discuss examiner has mentioned to visit some of these sites, so would it be fine for 1 mark?

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