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Substantive procedures

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

  • This topic has 5 replies, 3 voices, and was last updated 4 years ago by Kim Smith.
Viewing 6 posts - 1 through 6 (of 6 total)
  • Author
    Posts
  • August 25, 2020 at 10:12 am #581877
    maeesha
    Participant
    • Topics: 5
    • Replies: 3
    • ☆

    What are the substantive procedures that the auditor should perform to obtain sufficient and appropriate evidence in relation to the potential breach of transport regulations

    August 25, 2020 at 10:46 am #581887
    Kim Smith
    Keymaster
    • Topics: 135
    • Replies: 8309
    • ☆☆☆☆☆

    Assuming you are thinking of the risk of fines and penalties it would be procedures for completeness of recording liabilities – so after-date payments in cash book and penalty demands/invoices in purchase day book.

    September 2, 2020 at 4:21 pm #583148
    alavits
    Member
    • Topics: 0
    • Replies: 2
    • ☆

    Is there a way to find a solution for substantive procedures for fines and penalties?

    September 2, 2020 at 4:56 pm #583151
    Kim Smith
    Keymaster
    • Topics: 135
    • Replies: 8309
    • ☆☆☆☆☆

    I can’t find anything in Qs & As up to M/J 2017.
    You’d have to look through a current revision kit and/or more recent past Qs & As published here https://www.accaglobal.com/uk/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/past-exam-papers.html (there are 6 exams more recent than M/J 2017).

    September 3, 2020 at 8:32 am #583206
    alavits
    Member
    • Topics: 0
    • Replies: 2
    • ☆

    Thanks.

    I’m trying to find substantive procedures for the below question which carried 5 Mark’s in Mar/July exam
    What are the substantive procedures that the auditor should perform to obtain sufficient and appropriate evidence in relation to the potential breach of transport regulations.

    Can you please help me out? ACCA has issued the answers yet.

    Appreciate your help.

    September 3, 2020 at 11:02 am #583244
    Kim Smith
    Keymaster
    • Topics: 135
    • Replies: 8309
    • ☆☆☆☆☆

    I do not have time/resources to write answers – I have inquired when the answers should be available.

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    Posts
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