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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › SUBSTANTIVE TESTING AND COMPLIANCE TESTING
how am I to know which the examiner is referring to when she asks for the audit procedures in a scenario question. Am I required to list every procedure to be done for example an 8marks
question??
If you are asked for ToC, then you must test controls: authorisations, reconciliations, etc. If there are no controls described in the scenario, you would have to describe substantial procedures.
For 8 marks you should probably aim for 8 procedures.