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