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acca考试科目 P7 Question Format 求助 ?

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Joseph 发表于 2012-6-6 09:58:03 | 显示全部楼层 |阅读模式
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高顿ACCA 发表于 2012-6-6 11:31:46 | 显示全部楼层
Test of controls are mainly applied when the internal control system of the entity is strong and auditors can rely on it.
Substantive procedures are applied when the internal control system of the entity is weak and auditors have to carried out detailed testing in order to reduce their audit risk.
If question does not state anything regarding entity’s internal control system then u should list all the audit procedures.
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