Substantive Procedures – Auditing Machinery

A lot of students study procedures off-by-heart so they can remember all the tests they should perform for Machinery or other items. I’d prefer students to visualise what they’re auditing, so that they can generate and apply relevant procedures in exams without having to memorise them

Below, I’ve added a link to a tool that can help you visualise considerations you should take into account when answering Machinery risk or procedure questions in an exam at undergraduate or CTA level

(Hover your cursor over or click on the little icons to reveal each point)

https://www.thinglink.com/scene/533552590571438082

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Take a look at an excerpt from a coaching session I had with a postgraduate accounting student. We chatted about the comfort zone we feel that theory gives us