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Understand what they are first … https://opentuition.com/acca/aa/audit-tests-difference-tests-control-substantive-tests
Further guidance here … https://opentuition.com/acca/aa/aa-exam-technique-you-have-a-vested-interest-in-good-answers
See the resource in this post https://opentuition.com/topic/how-to-score-marks-in-aa-essential-guidance-2
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