Control Activities and Audit Procedures

You make a good point. The pairing of control activities and audit procedures suggests tests of control. However, the instruction to 'consider the control activities which should be in operation and the audit procedures you will carry out to verify...' will allow you do consider any audit work to verify the amounts. I think the wording is sloppy and there is no indication this was an old ACCA question. No current ACCA question would ask you to 'consider' anything. It would ask you to describe or explain or evaluate etc. Current questions are also better at defining what you need to do, so my advice is to assume that your questions in the exam will not be so ambiguous.