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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Audit procedures
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
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.
Thankyou sir
