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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Substantive procedures f8
Are we required to state an assertion for every point required in a state the substantive procedures question
Like for purchases should every statement in our answer must refer to an assertion?
And are we required to use bullet points?
In many cases the requirement will give you the relevant assertion (see recent examiner’s reports) – so it should be redundant to refer to an assertion. Short sentences – each making a point – are preferable to an “essay” – whether you put a bullet/dash in front of it should make no difference.