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Test of Controls

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Test of Controls

  • This topic has 2 replies, 2 voices, and was last updated 7 years ago by gangsta1.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • September 24, 2017 at 2:38 pm #408502
    gangsta1
    Member
    • Topics: 75
    • Replies: 10
    • ☆☆

    Sir could you please advise on the following matter:

    When performing test of controls in the exam, do I need to consider the assertion or just select the control and test it?

    September 24, 2017 at 2:48 pm #408503
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10595
    • ☆☆☆☆☆

    When you are testing controls you do not have to mention the assertions. Those really relate to substantive testing.

    However, it is good practice to mention why you are testing a particular control. Eg

    Inspect 20 invoices to see that they have all been properly authorised to ensure that unauthorised payments are not made

    Observe the receipt of goods to see that they are counted and that they match the goods received note to ensure only goods received are paid for.

    September 24, 2017 at 3:06 pm #408509
    gangsta1
    Member
    • Topics: 75
    • Replies: 10
    • ☆☆

    Thank you sir.

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    Posts
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