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Hi,
Is there a summary list of documents which we use to create substantive tests for each area of the FS?
I am having difficulty with audit procedures in general.
Much Appreciated
Short answer – no
I am not at my desk today but will write again with ideas tomorrow.
The “tools” or “ideas lists” to help you come up with substantive procedures to answer the question SET on the day are:
Evidence gathering procedures “AEIOU” – see page 61 of the notes
The assertions – see pages 85 and 86 of the notes – and the short lecture here https://opentuition.com/acca/aa/the-final-audit-the-assertions-revisited-acca-audit-and-assurance-aaThis articles https://opentuition.com/acca/aa/aa-exam-technique-you-have-a-vested-interest-in-good-answers and https://opentuition.com/acca/aa/audit-tests-difference-tests-control-substantive-tests
And posts like this one https://opentuition.com/topic/audit-procedures-assertions-2
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