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audit procedures

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › audit procedures

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by Ken Garrett.
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  • December 1, 2015 at 1:36 pm #286716
    Moloantoa
    Member
    • Topics: 30
    • Replies: 32
    • ☆☆

    are audit procedures relating to scenarios in the case study,or they are always general??

    December 1, 2015 at 3:42 pm #286748
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10194
    • ☆☆☆☆☆

    They will often relate to the information presented in the questions.

    So, if the client is a retail organisation with a chain of shops, if asked about inventory you might be expected to say something about stock-in-transit. If the client was a chain of cinemas and you were asked to think of audit procedures relevant tot th audit of revenue, you would be expected to realise that there would be substantial cash receipts.

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