Im going to be completely honest!! Remembering audit procedures is extremely difficult for me. Please give me some tips on how i would approach an audit procedure question that i haven’t prepared for in the exam! Thank you!!
I recommend you look at s.4.3 “Examination Skills” in Chapter 15 of the ACCA AA Study Hub. You will find 4 techniques illustrated: Assertions, Direction of Testing, “T” a/c entries and “AEIOU”.