Audit, Substantive, Analytical Procedures

Audit procedures is a generic terms - it includes: 1. Risk assessment procedures in audit planning - this may include analytical procedures ; and 2. Procedures by which audit evidence is gathered. 2. includes: a) Tests of controls; and b) Substantive procedures - which comprise: i) Tests of details; and ii) Substantive analytical procedures Look at the overview of the audit process (Chapters 7 & 8) to see where tests of control and substantive procedures are used. See Chapter 12 section 6 for a summary of tests of controls. You will find lots of examples of substantive procedures in Chapters 17-22.