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Key Control and Direct/Indirect Control

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Key Control and Direct/Indirect Control

  • This topic has 3 replies, 2 voices, and was last updated 11 months ago by Kim Smith.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • August 31, 2021 at 7:16 pm #633704
    rabihashim
    • Topics: 18
    • Replies: 20
    • ☆

    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
    Keymaster
    • Topics: 91
    • Replies: 6211
    • ☆☆☆☆☆

    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    The term “key control” is obsolete – the exam will refer to “direct controls”.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
    • Replies: 6211
    • ☆☆☆☆☆

    You’re most welcome!

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘Key Control and Direct/Indirect Control’ is closed to new replies.

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