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Audit Controls

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Audit Controls

  • This topic has 4 replies, 2 voices, and was last updated 7 years ago by shohani.
Viewing 5 posts - 1 through 5 (of 5 total)
  • Author
    Posts
  • February 23, 2018 at 3:02 pm #438597
    shohani
    Member
    • Topics: 11
    • Replies: 8
    • ☆

    Hi Tutor,

    What is the difference between Audit Controls and Substantive Controls?

    Kind regards,
    Shohani

    February 23, 2018 at 3:10 pm #438601
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10595
    • ☆☆☆☆☆

    I have not come across either term before.

    The terms usuallly used are internal controls and substantive tests.

    Internal controls are the system of controls (such as physical controls, authorisation and reconciliations) that the company uses to prevent and detect fraud and error. Auditors will test the operation of these controls.

    If there are inadequate internal controls, auditors have to use substantive tests (such as personally inspecting lots of postings to ensure they are correct).

    February 23, 2018 at 4:17 pm #438616
    shohani
    Member
    • Topics: 11
    • Replies: 8
    • ☆

    Sorry tutor, I meant Audit Procedure not Audit control. Is Audit Procedure the same as Substantive tests?

    I’m referring to question 5 i, EastVale Co Pilot paper -pre 2007 .

    February 23, 2018 at 4:58 pm #438619
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10595
    • ☆☆☆☆☆

    Audit procedures are anything the auditor does in the audit. Generally they divide into:

    1 Tests of control
    2 Substantive tests.

    February 23, 2018 at 9:28 pm #438647
    shohani
    Member
    • Topics: 11
    • Replies: 8
    • ☆

    thank you Ken.

  • Author
    Posts
Viewing 5 posts - 1 through 5 (of 5 total)
  • The topic ‘Audit Controls’ is closed to new replies.

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