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sampling

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › sampling

  • This topic has 3 replies, 2 voices, and was last updated 7 years ago by Kim Smith.
Viewing 4 posts - 1 through 4 (of 4 total)
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    Posts
  • October 25, 2018 at 3:37 pm #479774
    vavneetb
    Participant
    • Topics: 175
    • Replies: 123
    • ☆☆☆

    Hi
    I was doing opentution quiz for the chapter sampling. One of my question is wrong and i dont get it.
    Question is : which of the following Techniques cannot provide evidence about the operation of controls?
    1) Analytical procedure
    2) Observation
    3)Inspection
    4) Recalculation
    I thought the answer was D but the correct answer is A and i dont understand.
    Can you please explain why?
    Thanks

    October 25, 2018 at 4:39 pm #479789
    Kim Smith
    Keymaster
    • Topics: 138
    • Replies: 8447
    • ☆☆☆☆☆

    If you look below the test https://opentuition.com/acca/aa/aa-chapter-11-questions/ you will see the same Q – and an answer.

    October 25, 2018 at 4:50 pm #479793
    vavneetb
    Participant
    • Topics: 175
    • Replies: 123
    • ☆☆☆

    Yeah I know sir but I don’t know the reason for the answer given in question

    October 25, 2018 at 5:50 pm #479801
    Kim Smith
    Keymaster
    • Topics: 138
    • Replies: 8447
    • ☆☆☆☆☆

    Let’s say you’re looking at controls over purchase transactions – they will include, for example, invoices being matched with GRNs and authorisation before payment. What possible analytical procedure could you carry out to show these controls have operated? Answer – analytical procedures cannot test operation of controls.

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