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thats a good point, for some reason I assumed the question would explicity say give a conclusion. Thanks very much, I will keep an eye out for if the questions is specifcally asking for advice
Hi Ken, my tutor strongly advised that if conclusions are not asked for then not to bother because of time constraints.
Will we lose marks if we dont include conclusions? Appreciate its a professional paper and a report without a conclusion even if not asked does not seem like a real life situation.
thank you so much Kim I really appreciate the detail you provide this is really helpful and reassuring, thanks again!
For example, if the procedure is to review the draft financial statement and confirm the provision has been recorded in line with IFRS.
Does that need to be developed further to confirm the assertion? This answer is what was also taught in the revision lectures by opentuition.
thank you, so the assertion tested must always be explicity stated for each procedure? There have been a few past papers where the answers dont do so so just want to check if its always required?
thank you for the response and additional insight it is really useful.
Perhaps I am taking this too far and overcomplicating things but if I am doing a substantive procedure for trade receivables…
Reviewing Board minutes to assess if there are any discussions regarding a significant customer in dispute….
Would this therefore not be a substantive procedure as the answer to that is simply a yes or no? so its just a TOC