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Substantive Testing

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Substantive Testing

  • This topic has 2 replies, 3 voices, and was last updated 8 years ago by Oladipo.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • December 2, 2016 at 12:45 pm #353167
    hormotee
    Member
    • Topics: 2
    • Replies: 4
    • ☆

    Dear Tutor,

    Please when answering a substantive question must it be the same way it is answered in the past questions?
    Can I answer it my way?
    Or is there a particular way to answer suxh questions?
    Please help me out.

    December 2, 2016 at 1:33 pm #353183
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10589
    • ☆☆☆☆☆

    Your way is OK if your way is correct. You don’t have to use the precise wording of a model answer.

    You must be sure that your describe the test in full: precisely what are you going to do. Just saying you would check balances is useless. You would need to say something like compare payables ledger balances to supplier statements and reconcile differences,

    You should also say what the purpose of the test is. Which assertion does it attack? Accuracy, existence, valuation etc.

    December 3, 2016 at 11:49 am #353394
    Oladipo
    Participant
    • Topics: 10
    • Replies: 9
    • ☆

    Thank you very much.

  • Author
    Posts
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