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Help regarding assertions??

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Help regarding assertions??

Hello, i would like to know whether writing assertions in the substantive procedures (eg verifies existence) is compulsory or not. In the technical article they have mentioned to to write the procedure, reason and the assertion, but in the marking schemes they havent included assertions in the procedures. So will marks be deducted if i dont write the assertions unless the question asks for assertions?

May 7th 2017 AN ACCA USER 120 Points

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