20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>

SUBSTANTIVE TESTING AND COMPLIANCE TESTING

This topic has 1 reply, 2 voices, and was last updated 13 years ago by Ken Garrett.

Viewing 2 posts - 1 through 2 (of 2 total)

Author
Posts
April 14, 2012 at 1:26 pm #52213
avylara
Member
- Topics: 1
- Replies: 4
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??
April 15, 2012 at 6:48 pm #96304
Ken Garrett
Keymaster
- Topics: 10
- Replies: 10605
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.
Author
Posts

Viewing 2 posts - 1 through 2 (of 2 total)

You must be logged in to reply to this topic.