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When listing out controls and procedures, do they have to match to the answers given?
I seem to be answering questions and listing out controls and procedures which are not in the answers so i am unsure whether i would obtain any marks for them?
Do you mean do they have to match the scenario? in that case yes
you cant get any marks if you dont answer the question
be very careful as well in a question of not using tests of controls when it asks for substantive procedures. Any tests of control with get 0 marks not matter how relevent they might be
Sometimes you will get marks although not in the answer as long as they are valid and explained well.
can you give us an example?
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