20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

how is it a SP?

This topic has 1 reply, 2 voices, and was last updated 3 years ago by Kim Smith.

Viewing 2 posts - 1 through 2 (of 2 total)

Author
Posts
August 20, 2021 at 7:32 am #632293
Noah098
Member
- Topics: 935
- Replies: 352
Observe the procedures carried out by the warehouse manager in assessing the level of work?in?progress and consider the reasonableness of any assumptions used.
ma’am dont you think this is a TOC rather than SP? we dont seem to be testing the amount of WIP, but the whether or not the procedure of WIP calculation is being carried out by manger or not.
August 20, 2021 at 7:59 am #632303
Kim Smith
Keymaster
- Topics: 135
- Replies: 8309
But the warehouse manager isn’t performing a control activity.
(Consider the difference if you observed employees entering a password code on a door lock to gain access to the warehouse – you would be testing an access control so that would be a TOC.)
Author
Posts

Viewing 2 posts - 1 through 2 (of 2 total)

You must be logged in to reply to this topic.