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Substantive Procedures- external confirmation

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Substantive Procedures- external confirmation

  • This topic has 2 replies, 2 voices, and was last updated 8 years ago by acca9.
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  • Author
    Posts
  • November 30, 2016 at 4:13 pm #352633
    acca9
    Member
    • Topics: 68
    • Replies: 50
    • ☆☆

    When talking about substantive procedures, i normally use the mnemonic AEIOU, but sometimes i see that the examiner adds one, “external confirmation”
    Is this an additional one? can it always be used?

    November 30, 2016 at 5:32 pm #352641
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10594
    • ☆☆☆☆☆

    The ‘E’ stands for enquiry and confirmation. Enquiry usually refers to asking someone internally whereas confirmation normally means asking someone outside ie a third party.

    November 30, 2016 at 5:39 pm #352653
    acca9
    Member
    • Topics: 68
    • Replies: 50
    • ☆☆

    Great! thanks for the clear response!
    But can they be written as seperate procedures?

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