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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › AUDIT RISK
MATCH THE PROVISION WITH THE PROCEDURES
PROCDURES ASSERTIONS
Review Memorandum and Completeness
Articles of Association and
compare their requirements
with issued share capital
Read minutes of board
meetings for evidence of share existance
issues
DOUBT – in the text they have shown that the 1st procedures is suitable for verifyig existance and the second one for verifying completeness
WOULD’T FIRST AND BE MORE APPROPRIATE FOR COMPLETENESS AND SECOND ONE FOR EXISTANCE??
Sorry I don’t understand this post. Provision for what?