• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

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 AvatarKim Smith.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • October 25, 2018 at 3:37 pm #479774
    Avatarvavneetb
    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
    AvatarKim Smith
    Keymaster
    • Topics: 138
    • Replies: 8470
    • ☆☆☆☆☆

    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
    Avatarvavneetb
    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
    AvatarKim Smith
    Keymaster
    • Topics: 138
    • Replies: 8470
    • ☆☆☆☆☆

    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.

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • harsh9 on Regulatory framework – ACCA Financial Reporting (FR)
  • LiliaDvornikova on ACCA TX-UK FA2025 Chapter 20 Trading and other losses – Companies
  • Zidanda on The valuation of debt finance, and duration (part 1) – ACCA (AFM) lectures
  • Davud on FA Chapter 21 Questions IAS 38 – Intangible Assets: Goodwill, Research and Development
  • Kim Smith on AA Chapter 12 Questions

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in