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What is the Difference btw Substantive analytical procedures and Analytical Procedures?
Do substantive procedures include test of controls ?
And are the procedures for gathering evidence such as Inspection,observatation , Analytical procedures, external confirmations etc etc.. called substantive procedures ?
Any advice will be appreciated . Thank you
Hi
You should read this articles in SA magazine,https://www.accaglobal.com/content/dam/acca/global/pdf/sa_sept10_audit.pdf.
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