[Prince]

Audit procedures can either be substantive rest or test of control. You will have to make sure the procedures are relevant to the question and scenario

When clearly asked about substantive test, you should only give substantive test.

[Prince]

Thanks for your feedback John, it did occur to me this morning that after the exam, I missed out on two very very easy questions on the MCQs which would have taken me over the line but…. I guess I’ve learnt from my mistake. MCQs are my downfall so I’m going to practice every question I can from now and also your materials.

[Author]

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