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Audit Evidence

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Audit Evidence

  • This topic has 3 replies, 2 voices, and was last updated 3 years ago by Kim Smith.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • July 31, 2021 at 9:19 pm #629971
    rabihashim
    Member
    • Topics: 18
    • Replies: 20
    • ☆

    Dear Tutor,

    I want to ask whether we have to follow any specific logical pattern when writing the substantive procedures. Because some procedures only make sense if they are preceded by relevant procedures.

    Let’s say, I don’t follow the logical pattern. Will I still get full marks?

    Thank you!

    August 1, 2021 at 8:57 am #629996
    Kim Smith
    Keymaster
    • Topics: 133
    • Replies: 8302
    • ☆☆☆☆☆

    Short answer – NO you don’t have to follow a structure/YES you can be awarded full marks. At this Applied Skills level you will get credit for every relevant than answers the questions set. (At the Strategic Professional level you would not be awarded marks that call for a “logical flow”).

    But CBE makes it a lot easier to give your answers a logical flow – you can jot down your answer points in random order as they come to you during your “thinking” then you can “plan” – i.e. arrange your points in order – deleting those which, on reflection, are not relevant to answering the question or a duplication/repetition of another idea – just in different words.

    That will both please and impress a marker/examiner!

    August 3, 2021 at 1:32 pm #630260
    rabihashim
    Member
    • Topics: 18
    • Replies: 20
    • ☆

    Thank you, Tutor!

    August 3, 2021 at 2:25 pm #630263
    Kim Smith
    Keymaster
    • Topics: 133
    • Replies: 8302
    • ☆☆☆☆☆

    You’re very welcome!

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘Audit Evidence’ is closed to new replies.

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