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Dear Mike,
Some questions in an Exam demands “Audit Procedures”, while some other requirements suggests to provide “Additional Audit Procedures”.
My question is:
1. What is the difference b/w these two procedures ? AND
I know that the first procedure can be remembered by a mnemonic of “AEIOU”, however,
2. Is there any other mnemonic or things to memorize for “additional audit procedures” ?
In answer to your “2”, No, aeiou does it
In answer to “1”, it’s probable that the question has already told you of some procedures that have already been carried out and is now asking if you can think of anything further now that (presumably) new evidence has come to light
There’s no technical difference between the two expressions
OK?
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