kashifafridi

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

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Les

Thank you.

mayflower

Thanks for ur post..

caac gollab

some new mnemonics... thanks

farhan

thank you sir

erzhebet

Thank you.

ernestchua

great one...thank you!

triel

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!

dagmara

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

tapudesai

Really good comments and really helpfull