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retreiver june 13

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › retreiver june 13

  • This topic has 3 replies, 2 voices, and was last updated 6 years ago by Kim Smith.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • July 29, 2018 at 10:32 pm #465172
    zkaay
    Participant
    • Topics: 212
    • Replies: 98
    • ☆☆☆

    Hi sir,

    1) regarding procedures for forensic accounting service

    Can we as manager make general /low level procedures Like

    watch cctv
    Inspect the boxes of goods
    Perform inventory count
    Agree
    Reconcile

    As i think we as manager should review the reconciliation done by staff and general overlook /analyze not reconcile

    Plz clarify

    2) steps taken in planning forensic accounting service . Are they knowldge based which we have to memorize them?

    Thanks

    July 30, 2018 at 8:31 am #465223
    Kim Smith
    Keymaster
    • Topics: 135
    • Replies: 8308
    • ☆☆☆☆☆

    1. The requirement is to recommend the procedures – there is no suggestion that someone of manager level will carry them out in person.
    2. AAA cannot be rote-learnt and memorised lists are more likely to be a hindrance than of any help in the exam because every Q is different. The steps depend on the issues (matters) of the assignment in question.

    July 30, 2018 at 12:59 pm #465255
    zkaay
    Participant
    • Topics: 212
    • Replies: 98
    • ☆☆☆

    1) You are a (manager) in the audit department of Kennel & Co, responsible for conducting engagement quality control reviews on listed audit clients.

    Thats what the intoduction says?

    2) in p7 its always the case that the manager carry out the procedures so monitoring/review role not Reconciling and calculating

    Plz clarify my misunderstanding

    Thanks

    July 30, 2018 at 1:17 pm #465258
    Kim Smith
    Keymaster
    • Topics: 135
    • Replies: 8308
    • ☆☆☆☆☆

    1. Yes that is your role in recommending the procedures but it doesn’t say that YOU (personally) will carry them out – someone of an appropriate level in the assignment team would carry them out.
    2. Indeed the assignment manager would not be carrying out the routine procedures but reviewing the working papers/audit documentation etc to ensure that they have been carried out.

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