General doubts

1 You could use tests of control provided the internal control system had been described to you. You can't assume that controls exist to test. That's why substantive tests are usually used. Questions do not usually combine internal control information and dealing with audit risks. 2 Practice lots of OT questions and study where and why you go wrong. Allocate time to all questions and question parts. Focus accurately on the questions requirements making use of information provided in the question rather than theoretical answers. Write enough: aim for at least 1.25 sides for 10 marks. Carefully analyse the model answers to see how they address the requirements and make use of scenario information.