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due diligence

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › due diligence

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by Kim Smith.
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  • November 23, 2021 at 3:10 pm #641392
    Noah098
    Member
    • Topics: 935
    • Replies: 352
    • ☆☆☆☆☆

    maam am simply unable to answer questions such as the below on due diligence:

    “Identify and explain the matters which you would focus on in your due diligence review”

    any tips?

    November 23, 2021 at 4:06 pm #641400
    Kim Smith
    Keymaster
    • Topics: 134
    • Replies: 8304
    • ☆☆☆☆☆

    There is effectively an “ideas list” on page 136 of the notes – which you would obviously need to tailor to the specifics of the scenario. The main thing to remember is that for a “review” engagement, the main procedures would be analytical and enquiry – so you don’t want to be getting into what would be tests of controls or substantive procedures in an audit of financial statements.

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