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IF say perform the audit procedures on purchase system??? AM i going to perform test of contro or substantive procedures?
Both ToC and ST are audit procedures. The scenario might give some clue as to which the question wants you to concentrate on. If not, I would concentrate on SP because they are the same for most companies (eg payables circularisation/reconcile to supplier statements, reconcile control accounts, look at payments made after year end, look at payment period), whereas ToC depend on the precise controls adopted by that company and you really need to be told what those are before you can test them.
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