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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › terminologies
sir while answering test of control there are three words frequently used. observe, review and inspect. I get confused which words, when to use suitably ?
Observe = watch something happening, like goods being inspected when they are received.
Inspect = look at a document of an asset (eg a car). You are inspecting for something specific like, has the document been signed by a manager as authorisation? Is the asset still working?
Review = look through, reading/inspecting. For example, review the purchase order file for long-outstanding orders that have not been received. If you review you have to inspect. The term ‘inspect’ tends to be used when you want to look at a specific number of items (eg inspect 20 time sheets to ensure that managers approve them); ‘review’ is a more general term really meaning having a quick look through everything.
sir are review and inspect used only for files, reports, certificates or also for other works apart from paper work.
eg. inventory count, inventory movements,ordering goods etc.
any other works apart from paper works
Paper work only, really.
