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?
Ask the Tutor ACCA AA
Substantive Procedures- external confirmation
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.
Great! thanks for the clear response!
But can they be written as seperate procedures?
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