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audit procedures and audit evidence

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › audit procedures and audit evidence

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by Ken Garrett.
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  • April 26, 2019 at 7:03 am #514186
    foeldh123
    Participant
    • Topics: 168
    • Replies: 76
    • ☆☆☆

    Hi,

    if we include “adequacy of disclosure notes for every audit procedure, will that still be fine ? for example, let’s say there’s 3 audit procedure question with each 5 marks total 15marks in a paper. Then i can mention 1 audit procedure as “adequacy of disclosure note…” for each question to gain total 3 marks ?

    April 26, 2019 at 11:52 am #514212
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10648
    • ☆☆☆☆☆

    Each question is independent. So mentioning something relevant in one does not mean you should not mention it if relevant in another. However, I would not expect the examiner to commonly set questions that encourage repetition as that does not really examine the syllabus well.

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