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Controls and Procedures

Forums › ACCA Forums › ACCA AA Audit and Assurance Forums › Controls and Procedures

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by pauljaco.
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  • November 25, 2016 at 4:22 pm #351474
    Catherine
    Member
    • Topics: 2
    • Replies: 1
    • ☆

    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?

    December 1, 2016 at 4:35 pm #352932
    pauljaco
    Member
    • Topics: 25
    • Replies: 110
    • ☆☆

    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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