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The requirement for question 67 Burton Housing on the revision kit goes like this:
‘For rents received, consider the control activities which should be in operation and the audit procedures you will carry out to verify: (i) Recording of rental income on the sales ledger….’
Is asking about audit procedures referring to tests of control or substantive testing?
If it is referring to substantive testing then how does one know, because I thought that question is asking about tests of control.
Regards,
SleyimYou make a good point. The pairing of
control activities and
audit proceduressuggests 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.
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