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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Engagement resources
Sir what it the difference human and intellectual resource.?
Some context would be helpful – in the absence of which, here are some examples from ISQM 1:
Examples of intellectual resources
Written policies or procedures, a methodology, industry or subject matter-specific guides,
accounting guides, standardized documentation or access to information sources (e.g.,
subscriptions to websites that provide in-depth information about entities or other information that
is typically used in the performance of engagements).
