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What's the difference in quality between these documents

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › What's the difference in quality between these documents

  • This topic has 1 reply, 2 voices, and was last updated 11 years ago by Ken Garrett.
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  • April 7, 2014 at 8:43 am #164584
    3mr
    Participant
    • Topics: 24
    • Replies: 39
    • ☆☆

    What’s the difference in quality between bank confirmation sent directly to external auditor and bank statement of the same account in the same bank

    April 7, 2014 at 5:55 pm #164656
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10623
    • ☆☆☆☆☆

    Not a huge amount of difference, except that the bank statement, having gone to the client first, is susceptible to alteration in some way. Bank certificate is almost definitive evidence.

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