Test of details basically means INSPECTION OF DOCUMENTS/RECORDS PHYSICAL VERIFICATION OBSERVATION ENQUIRY CONFIRMATION RE-CALCULATION REPERFORMANCE ANALYTICAL REVIEW
Analytical review is not a test of detail – it uses ‘whole figures’ to work out ratios and comparisons. The rest can be tests of control or tests of detail. A test of detail looks at individual amounts and postings (eg the auditor traces fromm invoices to payables ledger), not controls.