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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Audit risk
In order respond risk, can we include TOC or substantive procedure ?
An audit response is not necessarily (so can be) a substantive procedure. See any examiner’s report https://www.accaglobal.com/uk/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/examiners-reports.html for further details.
A test of controls is unlikely since, by definition, the auditor must expect good controls (i.e. low control risk) in order to seek to rely on the effective operation of controls and so reduce the extent of substantive procedures.