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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Substantive Testing
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.
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.
Thank you very much.