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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?
ThanksIf you look below the test https://opentuition.com/acca/aa/aa-chapter-11-questions/ you will see the same Q – and an answer.
Yeah I know sir but I don’t know the reason for the answer given in question
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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