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reasonableness test

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › reasonableness test

  • This topic has 3 replies, 3 voices, and was last updated 11 years ago by MikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
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  • May 16, 2014 at 10:01 pm #169121
    amrithasoogrim
    Member
    • Topics: 2
    • Replies: 0
    • ☆

    Hi, what is a
    -reasonableness test
    -Proof in total test
    -test of controls
    -test of details?
    Thank you.

    May 17, 2014 at 7:19 am #169138
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23321
    • ☆☆☆☆☆

    Before I answer, where have you read the expressions? And does it not explain the various expressions in the book in which you saw these expressions?

    I get the impression that I am being tested!

    May 20, 2014 at 9:25 am #169618
    lsoltobaeva
    Member
    • Topics: 38
    • Replies: 72
    • ☆☆

    It is very helpful to come to this forum and read questions and answers that you give, Mike!
    Not that I get a lot of new information but I leave the page smiling (if not laughing) and in a good mood 😉
    Thanks!

    May 20, 2014 at 11:14 am #169635
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23321
    • ☆☆☆☆☆

    Reasonableness test – does the figure in the draft financial statements (or in a computer generated total, or in a stock valuation) appear reasonable

    Proof in total test – do the individual postings to a ledger agree in total to the control account posting

    Tests of control – check your F8 auditing course notes (is this really a P7 student asking about tests of control?)

    Tests of details – probably referring to individual items in substantive procedures where you would be confirming individual assertions relating, for example, to the purchase of new plant

    Hope that brings a smile to your face 🙂

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