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Useful way of memorising the audit assertions: “OVER ACCA C”
O ccurence
V aluation
E xistence
R ights & obligationsA llocation
C ompleteness
C lassification
A ccuracyC ut-off
Now the hard part: Memorising the definition of each one!
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I am at the point now where i do not think I can do this exam
@novelynw said:
I am at the point now where i do not think I can do this examJust relax and try to solve as much past papers as you can they will give you thorough understanding. If you can’t solve them in writing just read them carefully. First read the question then think what should be the answer. Then look at the answer and try to learn and mistakes that you made.
Hope this help you.guys please do not duplicate topics and search before you post! i think good discussion was already done on this topic here regarding Assertions
1) https://opentuition.com/groups/f8-audit-and-assurance/forum/topic/how-to-apply-the-audit-assertionshow-to-identify-audit-risk/
2) https://opentuition.com/groups/f8-audit-and-assurance/forum/topic/types-of-assertions/
3) https://opentuition.com/groups/f8-audit-and-assurance/forum/topic/assertions-classes-of-transactions/
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