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Are tests of detail and analytical/substantive procedures the same thing? And do tests of control also come under analytical/substantive procedures?
Short answers – NO and NO
Understanding the distinction is pretty fundamental to the AA exam.
See https://opentuition.com/topic/audit-substantive-analytical-procedures and here if you are still looking for more details https://opentuition.com/acca/aa/audit-tests-difference-tests-control-substantive-tests
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