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Audit Tests/procedures

Forums › ACCA Forums › ACCA AA Audit and Assurance Forums › Audit Tests/procedures

  • This topic has 1 reply, 2 voices, and was last updated 15 years ago by mohib.
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  • Author
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  • May 12, 2010 at 5:57 pm #43862
    Anonymous
    Inactive
    • Topics: 9
    • Replies: 15
    • ☆

    There are many questions which ask for audit tests/work/procedures to be be performed on the accounting systems(such as sales , purchases, dispatch etc). I would like to know whether the requirement of such a question is to apply subtantive procedures only or both substantive and test of controls? In kit all are based on substantive procedures, so i would like to confirm this.

    May 12, 2010 at 7:29 pm #60306
    mohib
    Member
    • Topics: 2
    • Replies: 36
    • ☆

    If the purpose of the task is to check internal controls then apply Test of Control otherwise if the purpose is to gather evidence about the accuracy and true and fair view then use substantive procedures.

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