how to explain and distinguish the control procedure and audit procedure?
Ask the Tutor ACCA AA
explanation for control procedure and audit procedure
14y ago#1A control procedure is something carried out by the audit client such as authorising an invoice or preparing bank reconciliations.
An audit procedure is a test carried out by an auditor so that their audit opinion is based on evidence. For example, examining invoices to see that they were authorised or reperforming the bank reconciliation to make sure it was correctly prepared.
An audit procedure is a test carried out by an auditor so that their audit opinion is based on evidence. For example, examining invoices to see that they were authorised or reperforming the bank reconciliation to make sure it was correctly prepared.
Sign into reply to this topic.