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Sir one main problem i am facing when answering the other assurance services questions is that , when we are asked for the procedures and we are only usually supposed to apply Analytical procedures and enquires from managment , But in few exam answers(dec 2009 Q4 on PFI) they seem to have applied more extensive audit procedures like reperform , cast , observe and compute . HOW do we know when to limit our selves to only AP’s and enquiries or to go for more extensive procedures as the Question itself usually asks vaguely to explain the procedures to be performed.
Isn’t it only with reference to a review engagement that the accountant limits the work to analytical and enquiry?
sir thanks for the reply i somehow had made up my mind that this applies to all the services on which negative assurance is given . So what you mean to say is that apart from review engagement all the services could have more significant audit procedures applied to them ? Be it PFI due diligence or any other service
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