Tests of details
Tests of details are substantive procedures that examine individual transactions, balances or disclosures for material misstatement. The auditor chooses a population and evidence suited to the particular assertion.
Worked example
The auditor matches selected sales entries to invoices and dispatch evidence to test occurrence.
Common mistake
A test of details does not automatically test every assertion or the operating effectiveness of a control.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Direct | September 2026–June 2027 |