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  • ACCA F8 S16 Notes - OpenTuition
    Assuming receivables are material, it’s almost universal that a receivable circularisation will be carried out This means writing to the client’s customers and asking them to verify the balance This is extremely good for checking the existence of a receivable and its accuracy, but it says very little about the value that receivable It could well be that the customer who is in trouble
  • Audit Related Services, (Non Audit Services) - OpenTuition
    ACCA P7 lectures Download P7 notes Chapter 11 Introduction to Audit Related Services Audit firms are often asked to provide services to clients which do not involve the expression of an opinion on the truth and fairness of the financial statements For example, the firm might be asked to give assurance that interim financial statements are correctly prepared in a business or they might be
  • Mandatory system test (MST) did not update - OpenTuition
    Unfortunately, I experienced connectivity problems with my internet and was unable to complete the check-in process Consequently, I am concerned about the status of my refund request Since my MST did not update, I am unable to withdraw from the exam I would appreciate hearing from anyone who has encountered similar issues
  • Eps - OpenTuition
    Eps - Free ACCA CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams
  • Uncleared Unpresented cheques - OpenTuition
    Sorry to ask one more question but I’m confused with different terms being used for uncleared cheques and unpresented cheques Please clear this to me 1 Uncleared cheques are also called Lodgements not yet credited 2 Unpresented cheques are also called Oustanding cheques and Cheques not yet debited
  • ACCA P7 Chapter 6 Evidence - OpenTuition
    ACCA P7 lectures Download P7 notes Chapter 6 Audit evidence The above Standard states that auditors should obtain sufficient, appropriate audit evidence to be able to draw conclusions on which to base the audit opinion This evidence is obtained in a number of ways including appropriate tests of control and substantive tests “Sufficient” means that enough evidence has to be obtained
  • BT Chapter 7 Practice questions - OpenTuition
    BT Chapter 7 Practice questions
  • Audit Risk - OpenTuition
    For a RoMM at the assertion level – yes – the response may be very much along the lines of a substantive procedure but “Plan to perform a positive external confirmation request of trade receivable balances” is an approach rather than one substantive procedure – because there’s so much more to external confirmation than simply
  • Valuation of receivables - OpenTuition
    An auditor might check the make up an trade receivables balances (i e to specific invoices goods despatch notes) as an alternative procedure to confirm the existence (i e where there is no reply to external confirmation request) But the risk of misstatement in valuation that the auditor must respond to revolves around the allowance
  • ACCA F8 S16 Notes - OpenTuition
    ๏ Compare to last year One of the first steps it’s normally carried out is to compare this year’s accruals and prepayments with last year’s Many accruals and prepayments arise because of periodic payments whose pattern doesn’t change very much for one year to another So for example if at the end of December last year two months of rent have been paid in advance, probably that is





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