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completeness or occurrence?

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › completeness or occurrence?

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by Kim Smith.
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  • September 3, 2021 at 6:53 pm #634199
    Noah098
    Member
    • Topics: 935
    • Replies: 352
    • ☆☆☆☆☆

    1. Agree the subsequent payment to the post year?end cash book and bank statements to confirm completeness.
    2. Inspect December 20X4 bank statements for payment of dividend to confirm occurrence.

    maam both SPs are totally similar (except for the word “post-yr” end in the 1st one), still the assertions they test are vastly different. Your thoughts?

    Sorry to bother you so much maam. just last 2 days maam and then (hopefully, if I pass!) you will not have to deal with this pesky student of yours…

    September 4, 2021 at 8:50 am #634233
    Kim Smith
    Keymaster
    • Topics: 135
    • Replies: 8360
    • ☆☆☆☆☆

    1. … completeness of recorded liabilities (generally).
    2. … occurrence of a distribution to shareholders (a specific transaction).

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