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true or false

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › true or false

  • This topic has 1 reply, 2 voices, and was last updated 9 years ago by Ken Garrett.
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  • November 15, 2015 at 6:44 pm #282678
    mansoor
    Participant
    • Topics: 424
    • Replies: 542
    • ☆☆☆☆

    The audit procedures ENQUIRY, ANALYTICAL PROCS, INSPECTION, OBSERVATION are used to test the assertions at the FS level, and these procedures can also be called risk assessment procedures.

    November 15, 2015 at 11:10 pm #282719
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10594
    • ☆☆☆☆☆

    There is also recalculation and reperformance.

    Analytical procedures flrmpart of riskassess emtn because these can be used at the planning staage of the audit (a figure which has moved a lot since last year is a figure that needs investigation).

    The other methods are not risk assessment: they are ways of collecting audit evidence at the FS level.

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