• 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
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

June 2025 ACCA Exams

How was your exam? Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

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 10 months ago by Kim Smith.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • 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: 133
    • Replies: 8301
    • ☆☆☆☆☆

    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

  • 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

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 2025 Exams

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

  • EricObi on IAS 37 – Best estimate – ACCA Financial Reporting (FR)
  • Ken Garrett on The nature and structure of organisations – ACCA Paper BT
  • John Moffat on MA Chapter 4 Questions Cost Classification and Behaviour
  • maryrena77 on The nature and structure of organisations – ACCA Paper BT
  • vi234 on MA Chapter 4 Questions Cost Classification and Behaviour

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in