test of control

Please can you provide Q names and not just numbers - as these questions are no longer available on ACCA's www. This is part of an answer to a general question "Describe the audit procedures required in respect of accounting estimates." - so not all of the procedures given in the answer will be relevant to every accounting estimate - but will depend on the specific accounting estimate. Consider, for example, depreciation - the amount of this estimate will depend on the accurate recording of asset amounts, timely recording (for the start of depreciation), depreciation method (e.g. straight-line) and rate (e.g. 20%) or useful life (e.g. 5 years), also residual value (if any). Controls over timely recording of acquisitions (and disposals - since this is when depreciation will end) and the accurate application of the depreciation policy will therefore be relevant to assessing the accounting estimate. Please note that this is NOT a current exam style and standard question. I strongly recommend that you focus on questions since September 2016.