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Requirement verb

Forums › ACCA Forums › ACCA AAA Advanced Audit and Assurance Forums › Requirement verb

  • This topic has 1 reply, 2 voices, and was last updated 12 years ago by AvatarRajiv.
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  • May 25, 2013 at 9:46 pm #127185
    Avatarmubin ali
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    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’

    May 26, 2013 at 1:57 am #127190
    AvatarRajiv
    Participant
    • Topics: 1
    • Replies: 40
    • ☆

    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

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