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Are you struggling with Substantive Procedures in your Audit & Assurance (AA) or Advanced Audit & Assurance (AAA) exams? You’re not alone! Most ACCA students lose marks in this area, not because they don’t study enough, but because they: ❌ Write generic and repetitive answers ❌ Miss linking procedures to the scenario ❌ Forget to explain the Action, Source, and Purpose ❌ Fail to show professional judgment in AAA In this video, I’ll guide you through: ✅ The correct way to write substantive procedures for ACCA exams ✅ The common mistakes students must avoid in AA & AAA ✅ Examiner’s feedback and marking tips you need to know ✅ How to turn this scoring area into easy marks ✅ Special guidance for professional marks in AAA This video is perfect for students preparing for the ACCA Audit & Assurance exam (AA) and Advanced Audit & Assurance exam (AAA). Whether you are sitting in December 2024, March 2025, or any upcoming ACCA session, mastering substantive procedures can significantly improve your chances of success. Remember – Substantive procedures are not just about listing generic steps. The examiner wants clear, specific, and scenario-based answers that demonstrate your understanding of the audit process. 📌 Watch this video carefully and make sure you avoid these mistakes so you don’t lose easy marks in your ACCA exams! 👉 If this helped you, don’t forget to: 👍 LIKE the video 💬 COMMENT your doubts 🔔 SUBSCRIBE for more ACCA AA & AAA tips