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ANALYTICAL AND SUBSTANTIVE PROCEDURES

Forums › ACCA Forums › ACCA AA Audit and Assurance Forums › ANALYTICAL AND SUBSTANTIVE PROCEDURES

  • This topic has 3 replies, 3 voices, and was last updated 5 years ago by Kim Smith.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • July 7, 2019 at 12:08 am #522064
    immmm
    Participant
    • Topics: 2
    • Replies: 0
    • ☆

    Whats the different between analytical procedure and substantive procedures

    July 7, 2019 at 7:43 am #522069
    Kim Smith
    Keymaster
    • Topics: 134
    • Replies: 8304
    • ☆☆☆☆☆

    There are two broad types of audit procedure:
    – tests of controls and
    – substantive procedures.

    There are two types of substantive procedure:
    – tests of details (e.g. recalculation individual invoice amounts) and
    – analytical procedures (see Chapter 10).

    July 9, 2019 at 4:34 pm #522319
    aliya25
    Member
    • Topics: 4
    • Replies: 12
    • ☆

    Analytical procedure is more of Ratio calculation and Substantive tests are test of weak internal control.

    Correct me if I am wrong please!!

    July 10, 2019 at 3:31 pm #522427
    Kim Smith
    Keymaster
    • Topics: 134
    • Replies: 8304
    • ☆☆☆☆☆

    Please use the tutor forum to ask a tutor – I don’t look at the student forums every day.

    Analytical procedures include analysis of ratios and trends – also so called “tests/proofs in total” (also called “reasonable tests”).

    A test of details – is just that – a test of individual £ amounts. For material/high risk audit areas SOME tests of details must always be carried out – the extent will be greater/lesser depend on whether controls are effective (i.e. strong)/not effective (i.e. weak).

    Tests of controls are not concerned with £ amounts – but whether the control was applied – yes or no.

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