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Substantive Procedure

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Substantive Procedure

  • This topic has 1 reply, 2 voices, and was last updated 10 months ago by Kim Smith.
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  • August 29, 2021 at 10:36 am #633339
    faisal8
    • Topics: 16
    • Replies: 6
    • ☆

    Can this be applied in any scenario also, is it correct to use this reason for the substantive procedure?

    • For a sample of a —-, agree it to the —- ledger account to confirm the completeness of the —-

    —-: representing any account

    August 29, 2021 at 5:41 pm #633405
    Kim Smith
    Keymaster
    • Topics: 88
    • Replies: 6090
    • ☆☆☆☆☆

    I don’t think it will get you very far to try to rote learn procedures in this way. For completeness of purchases, for example, your starting point needs to be a sample of GRNs ….

    -> purchase invoices -> purchase day book -> purchases/payables a/cs in general ledger (also individual a/cs in the payables ledger) -> trial balance -> financial statements

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