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Substantive Procedure

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

  • This topic has 5 replies, 3 voices, and was last updated 7 years ago by MikeLittle.
Viewing 6 posts - 1 through 6 (of 6 total)
  • Author
    Posts
  • November 24, 2015 at 11:30 am #284876
    Mohsin
    Member
    • Topics: 2
    • Replies: 5
    • ☆

    please explain, how to apply a complete substantive procedure in p7?

    November 24, 2015 at 8:41 pm #285004
    MikeLittle
    Keymaster
    • Topics: 26
    • Replies: 22699
    • ☆☆☆☆☆

    Oh dear Mohsin!

    You sound like an ideal candidate to go back to the F8 lectures by Gromit and refresh your memory of basic auditing expressions!

    May I ask you to do that and then, if you still have a problem, get back to me

    November 30, 2015 at 7:29 am #286302
    soooraj
    Member
    • Topics: 12
    • Replies: 70
    • ☆☆

    Sir in substantive procedure it is to said that we try to ignore verbs like Check,Verify,Confirm… So what type of verbs we can use in their replacements of those verbs

    November 30, 2015 at 9:39 am #286346
    MikeLittle
    Keymaster
    • Topics: 26
    • Replies: 22699
    • ☆☆☆☆☆

    Whoever has told you that?

    The only reason for the comment is to try to persuade you to be creative with your expressions. And certainly not IGNORE – that’s got to be the wrong word here.

    Check, confirm, ask, enquire, verify, examine, determine, establish, recalculate, reperform, observe, ….

    Whoever said “ignore” possibly was trying to get you to vary the expressions / verbs that you use in the exam.

    Look up the exam answer to a question that asks you for substantive procedures and see what verbs have been used in the examiner’s own answers

    November 30, 2015 at 10:00 am #286354
    soooraj
    Member
    • Topics: 12
    • Replies: 70
    • ☆☆

    Thank you Sir

    November 30, 2015 at 9:07 pm #286562
    MikeLittle
    Keymaster
    • Topics: 26
    • Replies: 22699
    • ☆☆☆☆☆

    You’re welcome

  • Author
    Posts
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