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When writing audit procedures, we have to state assertions as well to gain marks write.In J15 Q6 b(i) they have just written procedures and no assertions .why ??
I don’t know why the asersions being tested by the procedures are not defined in this answer.
However, I have been to several meetings where the examiner has consistently said that the assertion being tested in a procedure must be mentioned.
There seems to be a difference between what the examiners produces in an answer and what she says should be produced.
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