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Forums › ACCA Forums › ACCA AA Audit and Assurance Forums › AEIOU
Any ideas where can be used. What must be the requirement of question to use this?
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
