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audit procedures and principal audit procedures

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

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  • November 11, 2018 at 11:38 am #484473
    foeldh123
    Participant
    • Topics: 168
    • Replies: 76
    • ☆☆☆

    Hi,

    May i ask what is the difference between both terms ?

    i see that questions ask those 2 terms interchangeably but i do not grasp what is the differences between those two

    Thanks.

    November 12, 2018 at 9:10 am #484563
    Kim Smith
    Keymaster
    • Topics: 137
    • Replies: 8396
    • ☆☆☆☆☆

    “principal audit procedures” is not a defined term – the examiner is simply adding emphasis that you are expected to give only the main/most relevant/important audit procedures and not, for example, a textbook list of generic procedures for an audit area.

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