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Hi,
Could someone clarify the technical words to be used when discussing of the two procedures mentioned above? An examiner wrote that it’s wrong to write ”check ” when talking about which procedures needs to be followed. The word ”check” is vague!
So for Test of control – he said to use words like observe.
and for Substantive Test – words to emphasis on are obtain or review.This is quite confusing because i would definitely use the word check in the exam should i not have read the examiners assistance.
So anymore out there to help me come up with appropriate wordings when discussing TOC AND Substantive Tests
Thanks very much
SweetyCheck is too vague. For example, what do you mean if you say ‘Check the receivables listing’? Do you mean:
Does it reconcile to the control account?
Are all balances listed?
Are there credit balances?
Does it actually add to the total given?It can be useful to pretend that you are trying to tell an unskilled 15 year old exactly what they must do. That can get you to express in enough detail how you want controls to be tested or balances verified.
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