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Do we need to write which assertion does this audit procedure satisfy in these type of questions-
a) write copy of evidence you will find in audit file.
b) write audit procedures.No – see M/J22 Q1(b) answer for example – it needs to be clear WHY you are performing a procedure – what is its purpose – which might mention “completeness” or “valuation” (for example), but you don’t have to relate every action to an assertion.
if i write audit procedure and at end write to confirm completeness. etc so will my marks be deducted as generally we will be writing briefing notes to bod and will it look non professional to write which assertion is being confirmed?
ya but is there any chance that examiner would not give me professional marks that I would rather get if I had not written it.
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