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Audit procedures

AAli11y ago
When the question asks to produce audit procedures for a specific area ,do they mean tests of controls or substantive procedures?what should i write in exam
kengarrettkengarrettTutor11y ago#1
Can be either - it depends on the detail in the question. If you are going to write about ToC, then usually some controls will have to have been described so that you can design tests. If no ToC are described then substantive tests are probably what's needed eg to audit accruals.
AAli11y ago#2
Thankyou sir
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