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Hello sir,
I would like to ask that, I my answer was not in the ACCA suggested answer will be accepted?
ThanksI’m not quite sure how to answer this.
If your answer is completely different it might be completely wrong.
However, if you mean that you cover relevant points but perhaps in a different order or make different, but valid, suggestions then you will be given full credit.
Thank you replied sir,
If like suggestion of safeguard for threat, adv and disadv of outsourcing inter, audit dep or the decencies of test of control and reasons, my answer was not in the ACCA suggested answer, which means I totally wrong, no marks at all?It does not mean you are totally wrong if your answers do not match ACCA’s
Thank you very much,
Your replied are much appreciated!
Sir, can you advice me on how to answer test of control and substantive procedure question to gain more marks?These are never asked out of context. You have to address the particular scenario described in the question.
Short answer: never use the word ‘check’ otherwise you end up checking without really explaining precisely what you are doing. So instead of saying ‘Check invoices for authorisation’, say something like ‘Inspect invoices for evidence that they have been authorised by the appropriate official’. Instead of saying ‘Check that goods received are counted by staff’ say something like ‘Observe the receipt of purchases to see that all receipts are counted by staff and compared to the quantities on the delivery notes’.
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