- This topic has 1 reply, 2 voices, and was last updated 8 years ago by .
Viewing 2 posts - 1 through 2 (of 2 total)
Viewing 2 posts - 1 through 2 (of 2 total)
- You must be logged in to reply to this topic.
Interactive BPP books for September 2026 exams, recommended by OpenTuition.
Get discount code >>
Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Procedures
Hi sir, in my textbook, it states that inspecting and reviewing management’s inventory count instructions is a tests of control.
Why is this so ? Isn’t this a substantive procedure because it doesn’t ensure whether a control is operating effectively ?
It tests that controls have been designed. You also have to test that thry are implemented.
