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Key Control and Direct/Indirect Control

This topic has 3 replies, 2 voices, and was last updated 11 months ago by Kim Smith.

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August 31, 2021 at 7:16 pm #633704
rabihashim
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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
August 31, 2021 at 7:39 pm #633709
Kim Smith
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See 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The term “key control” is obsolete – the exam will refer to “direct controls”.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).
August 31, 2021 at 8:31 pm #633716
rabihashim
- Topics: 18
- Replies: 20
Thank you very much!
September 1, 2021 at 8:59 am #633767
Kim Smith
Keymaster
- Topics: 91
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You’re most welcome!
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