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AEIOU

Forums › ACCA Forums › ACCA AA Audit and Assurance Forums › AEIOU

  • This topic has 1 reply, 2 voices, and was last updated 14 years ago by Anonymous.
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  • December 2, 2010 at 4:05 pm #46497
    vournaris
    Member
    • Topics: 4
    • Replies: 4
    • ☆

    Any ideas where can be used. What must be the requirement of question to use this?

    December 3, 2010 at 7:04 pm #72329
    Anonymous
    Inactive
    • Topics: 0
    • Replies: 11
    • ☆

    A E I O U – analytical procedures, enquiry, inspection , observation and recalculation and performance. You need to adopt your knowledge to the question rather than rote learning. You can use this technique in a test of control for example observe that segregation of duties is implemented when opening letters and recording receipts. Inspect documents for authorisation of a purchase order etc

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