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Evidence and procedures

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Evidence and procedures

  • This topic has 1 reply, 2 voices, and was last updated 2 years ago by Kim Smith.
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  • February 26, 2023 at 10:46 am #679623
    oslisaim
    Participant
    • Topics: 6
    • Replies: 0
    • ☆

    Hello Kim,

    Is it ok if we use the same format for answering “evidence” questions as we use the one for procedures one’s? Someone senior to me has suggested that this poses no problem as essentially evidence is just procedures without the action, so we will essentially be answering the requirement

    Looking forward to your response

    February 26, 2023 at 7:35 pm #679643
    Kim Smith
    Keymaster
    • Topics: 137
    • Replies: 8385
    • ☆☆☆☆☆

    Procedures need actions, evidence doesn’t. If asked for evidence but you write procedures you may still get credit https://opentuition.com/topic/audit-evidence-29 but if asked for “actions” and you don’t give any you may penalise yourself.

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