• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams

Comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2026 exams.
Get your discount code >>

Audit Tests/procedures

Forums › ACCA Forums › ACCA AA Audit and Assurance Forums › Audit Tests/procedures

  • This topic has 1 reply, 2 voices, and was last updated 15 years ago by mohib.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • May 12, 2010 at 5:57 pm #43862
    Anonymous
    Inactive
    • Topics: 9
    • Replies: 15
    • ☆

    There are many questions which ask for audit tests/work/procedures to be be performed on the accounting systems(such as sales , purchases, dispatch etc). I would like to know whether the requirement of such a question is to apply subtantive procedures only or both substantive and test of controls? In kit all are based on substantive procedures, so i would like to confirm this.

    May 12, 2010 at 7:29 pm #60306
    mohib
    Member
    • Topics: 2
    • Replies: 36
    • ☆

    If the purpose of the task is to check internal controls then apply Test of Control otherwise if the purpose is to gather evidence about the accuracy and true and fair view then use substantive procedures.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Kaplan ACCA Free Trial

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Lameesmazrooe on ACCA BT Chapter 4 – Organisational culture – Questions
  • John Moffat on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lectures
  • Abdinur on FA Chapter 22 Questions Group Accounts The Consolidated Statement of Financial Position (1)
  • YvonneB on Introduction to Taxation – CIMA F1 Financial Reporting
  • Arnold89 on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lectures

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in