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Forums › ACCA Forums › ACCA AA Audit and Assurance Forums › Audit tests: the difference between tests of control and substantive tests
Audit tests: the difference between tests of control and substantive tests
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You will find “Audit tests: the difference between tests of control and substantive tests” in the “Key AA Articles” section at the bottom of this page https://opentuition.com/acca/aa
Tests of control are test that the auditor do to confirm the effectiveness of the internal controls of the client whilst substantive tests are test of transaction in the account balances and classes of transactions.