Dear Tutor,
Are key controls and direct controls interchangeable?
Secondly, how indirect control is going to be examined as we don't have any past questions which may give us guidance as to how it will be tested?
Thank you
Ask the Tutor ACCA AA
Key Control and Direct/Indirect Control
5y ago#1See here https://opentuition.com/acca/aa/audit-and-assurance-aa-changes-for-september-2021-june-2022-edition-notes
The term "key control" is obsolete - the exam will refer to "direct controls".
I do not have a crystal ball - but since previously the examiner asked for "key controls" (rather than non-key) I suppose requirements will focus on "direct controls" (rather than indirect).
Thank you very much!
5y ago#3You're most welcome!
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