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confusing in writing test of control

Forums › ACCA Forums › General ACCA Forums › confusing in writing test of control

  • This topic has 1 reply, 2 voices, and was last updated 11 months ago by Kim Smith.
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  • July 29, 2024 at 9:26 pm #708974
    ankur1990
    Participant
    • Topics: 5
    • Replies: 3
    • ☆

    when writing a test of control we should think that we are telling the process or action that the auditor will do in order to verify the controls are working effectively or not.

    here is my answer compared to the book, want your understanding is my answer conveys the same message.

    Book answer: Review the file of copy GRNs held by the purchase ordering department and review for evidence that these are matched to orders and flagged as complete.

    My answer Select a sample of the Good receipt not held in the purchasing department.
    review the GRN to identify these are matched against the purchase order and flagged as complete by the purchase ledger clerk. looking for evidence these are matched against the purchase order and flagged as complete by the purchase ledger clerk.

    July 30, 2024 at 7:33 am #708982
    Kim Smith
    Keymaster
    • Topics: 135
    • Replies: 8312
    • ☆☆☆☆☆

    I suggest you look for a Study Buddy on the relevant forum https://opentuition.com/forum/acca-forums/acca-aa-audit-and-assurance-forums (this forum is for non-exam-specific queries).

    You may also find this article useful https://opentuition.com/acca/aa/audit-tests-difference-tests-control-substantive-tests

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