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Thread: mnemonics

  1. #1
    Junior Member
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    Post mnemonics

    mnemonics for CONTROL PROCEDURES.(acca map)
    A uthorisation
    C omparison
    C omputer Controls
    A rithematic Controls
    M aintaining a trial balance & Control
    A ccounting & Reconciliations
    P hysical Controls

    'or'

    P re-numbering
    A uthorisation
    I ndependent Checks
    D ocumentation
    S egregation of Duties
    A nalysis & Performance Analysis
    P hysical

    Control mnemonic for F.S Assertions
    C ompleteness
    O ccurence
    D isclosure
    R ights & Obligations
    A ccuracy & Valuation
    C ut-Off
    E xistence

    'or'

    A ccuracy
    C ompleteness
    C ut-Off
    A llocation
    C lassification
    O ccurence
    V aluation
    E xistence
    R ights & Obligations

    mnemonic for Audit Procedures/Audit Tests

    A nalytical Review
    E nquiry & Confirmation
    I nspection
    O bservation
    Recalc-U-lation & Reperformance
    Tiana likes this.

  2. #2
    Les
    Les is offline
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    Default

    Thank you.

  3. #3
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    Default Thanks

    Thanks for ur post..

  4. #4
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    some new mnemonics... thanks

  5. #5
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    thank you sir

  6. #6
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    Thank you.

  7. #7
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    great one...thank you!

  8. #8
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    Thx for the tips.
    This is a great way to remember facts for ppl like me who just detest mugging..

    All the best for F8 everyone!

  9. #9
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    Default

    That's of great help and great job by the way! Thanks

  10. #10
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    Default

    Really good comments and really helpfull

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