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Test of details basically means
INSPECTION OF DOCUMENTS/RECORDS
PHYSICAL VERIFICATION
OBSERVATION
ENQUIRY
CONFIRMATION
RE-CALCULATION
REPERFORMANCE
ANALYTICAL REVIEWIs that right ?
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.
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