KPTM Kolej Poly-Tech Mara? That one can take LRT drop at Pandan Jaya station, Ampang line. Cross the river, walk to the right and you'll see.

I think I can help you with this since I practically walk to the pandan jaya LRT from my condo.
If from PJ lrt to KPTM it should be around 5 minutes.

IPB is very far, nearest is Maluri LRT which is roughly 15 to 20 minutes walk.

By all means please choose KPTM, if all those rumours about selection of centres is true then your chance to pass at KPTM is the highest of all centres. Just realise about the existence of this place after you guys mentioned it, never know what the building is called. Everybody called it Mara in my place, never realised it offers acca.

substantive procedure is one of the audit procedures

There are a few audit approaches. Usually the one we studied in T8/F8 is the one talking about Combined Approach (consisting of Test of Control and Substantive Procedures).

Substantive procedures comprise of test of details [test of transactions & test of account balances) and analytical procedures.

According to ISA 520 substantive analytical procedures are mandatory at the preliminary stage of the audit(beginning of the audit) as part of the risk assessment procedures(isa 315) and at the overall review stage of the audit(end of the audit). It is optional during the course of the audit though as tests of details usually come in at this stage.

U should also note what are those factors contributing to the suitability of the usage of substantive analytical procedures as compared to test of details. HOpe  IT helps

Since analytical procedures can be carried out at any stage, to be more accurate, you can call it as Preliminary Analytical Procedures (beg of the audit) , Substantive Analytical Procedures (during the audit) , Overall Analytical Procedures (end of the audit).

Preliminary Analytical Procedures(usually ratios) - part of the risk assessment procedures (mandatory)

Substantive Analytical Procedures(trend analysis,proof in total, ratios) - part of the substantive procedures (which is optional, depending on the risk assessment and other factors. EG : If ToC can be relied on, there is a higher chance you can put reliance on substantive analytical procedures and carry out less tests of details. If ToC is weak , you have to carry out detailed substantive procedures and that means more tests of details with little or no substantive analytical procedures)

Overall Analytical Procedures (usually ratios) - Mandatory - to check to see if the F/S as a WHOLE is reasonable and consistent with your audit findings

P1 tips~!!

Question 1

Identify and explain how a company can better comply with the Combined Code on Corporate Governance, the role of a corporate and social responsibility sub-committee, and something about the environment



Question 2

Importance and role of an Internal Audit department / function in the management of risk



Question 3

David Campbell's article in Student Accountant August 2009 about Internal and External Actors in a company



Question 4

A scenario question on ethics - different attitudes and appr
P1

-TARA Risk model
-Ethics
-Absolutist v relativsm
-Chairman and CEO powers need to be separate.
-CSR
-ISO 14001
-Important of internal control
-NEDs and remuneration committee
-Business Risk
-Gray Owens and Adams
-Sarbanes Oxley
-Disclosure requirement under Turnbull reports
-Discussing an ethical issue using the American Accounting Association Model
-Explaination of some of the 9 principles good governance
-Features of an effective control system
-Roles of diff committees at board level
-2 Tier v unitary board structure