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with regards to audit evidence, i know that i must start with a noun (for example a copy of….. an extract of…… etc ) However, when i refer back to December 2018 answer, i notice some of the answers start with a verb such as obtain written representation…….. , discuss key assumptions …………….
isn’t the question asking audit evidence but why do all the answers alike audit procedures?
thank you.
in addition, may i ask how ” a review of……” can be considered as an audit evidence ?
i thought an audit evidence should start with a noun while an audit procedure should start with a verb.
From my perspective, ” a review of…” is an audit procedure since it starts with a verb
I am with you 100% e.g. it’s the written representation that is the evidence and if you can write every answer point addressing evidence starting with a noun that is great.
However, if one student writes, for example, “A recalculation of the finance cost …” (evidence) and another student writes “Recalculate the finance cost …” (procedure) – they are both going to get the same credit. The grammatical distinction is too fine and might discriminate against candidates whose first language is not English.
I agree that it would be better if the published answers were consistently worded in this respect – thank you for pointing it out – I’ll be able to raise it at the next ACCA conference.
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