• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

September 2025 ACCA Exams

How was your exam? Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>

AUDIT EVIDENCE – USE OF IA

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › AUDIT EVIDENCE – USE OF IA

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by Kim Smith.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • March 6, 2019 at 1:43 pm #508015
    hbwiza21
    Member
    • Topics: 53
    • Replies: 58
    • ☆☆

    “However, it is important to note that ISA 610 states that internal audit can be involved in substantive reporting only in areas where only limited judgement is required. All areas involving substantial judgement or estimates must be handled by the external auditors. ”

    Hi,

    Can you please clarify the above statement. What does “substantive reporting” refer to?

    March 6, 2019 at 2:09 pm #508021
    Kim Smith
    Keymaster
    • Topics: 135
    • Replies: 8347
    • ☆☆☆☆☆

    I have checked ISA 610 and what is states is that the work of internal audit can only be used by the external auditor for substantive PROCEDURES that involve limited judgment.

    Thank you for flagging – I will have this typo corrected in the next edition of the notes.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • basilahamed4 on Financial management objectives – ACCA Financial Management (FM)
  • Ms.Ngoma on How to make the best use of OpenTuition
  • BurtBikkie on PPE – Depreciation – ACCA Financial Reporting (FR)
  • jaybeeaycee on CIMA BA2 – The Management Accountant’s Profit Statement – Marginal Costing
  • Moliselumka on ACCA BT Chapter 8 – Internal control, fraud – Questions

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in