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AUDIT RISK

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › AUDIT RISK

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Kim Smith.
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    Posts
  • August 11, 2021 at 2:12 pm #631204
    shaunak22
    Participant
    • Topics: 217
    • Replies: 41
    • ☆☆☆

    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??

    August 11, 2021 at 3:55 pm #631225
    Kim Smith
    Keymaster
    • Topics: 100
    • Replies: 6786
    • ☆☆☆☆☆

    Sorry I don’t understand this post. Provision for what?

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