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Audit tests: the difference between tests of control and substantive tests

This topic has 3 replies, 4 voices, and was last updated 9 months ago by accastudentem2021.

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September 14, 2021 at 10:20 am #635719
kaushik08
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Audit tests: the difference between tests of control and substantive tests
September 14, 2021 at 10:49 am #635721
f6ali
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What exactly is your question?
September 14, 2021 at 11:40 am #635725
Kim Smith
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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
April 22, 2022 at 5:51 am #654248
accastudentem2021
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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.
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