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Forums › ACCA Forums › ACCA AAA Advanced Audit and Assurance Forums › Requirement verb
Is there any difference between the requirement ‘Evidence you would expect to find in the given case scenario’ and
‘The audit procedures you would apply in the given case study’
Yes BIG DIFFERENCE!
Procedures are actions carried out during the audit.
Evidence is what is obtained as a result of the procedures.
The article below shows you how to deal with both in the exam:
https://www.accaglobal.com/content/dam/acca/global/PDF-students/2012b/examiningEvidence.pdf
