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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › linking answer with principles
hello please i have been reading my text but unable to link the principles of my text to the questions i revise
Questions set a scenario eg ethics, risk areas, procedures to collect evidence etc.
With something like ethics linking to ethical principles and threats should be relatively easy.
When looking for weaknesses in internal control, there aren’t really any principles eccept to think what could go wrong and try to stop it.
When looking for audit evidence there are only 5 ways: analytical procedures. enquiry and confirmation, inspection, observation and reperformance re-calculation. These shold be linked to whatever assertion you are trying to prove eg inspectoin for existence.
thank u for your answer but i hav another worry,
how do i know if my answer to a ask for procedure is correct or wrong if it is not the same like that given in the examiners answer, is it authomatically wrong?
No it is not automatically wrong. There are often several procedures that might be useful in gathering evidence about an assertion.
