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Differences between Analytical Procedures and Substantive Analytical Procedures

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Differences between Analytical Procedures and Substantive Analytical Procedures

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Kim Smith.
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  • June 1, 2021 at 3:58 pm #622649
    neoh0714
    • Topics: 10
    • Replies: 8
    • ☆

    Hi Kim,

    do you mind to explain further the differences between these 2 terms?

    I thought these 2 terms are the same but seems like isn’t.

    June 1, 2021 at 4:32 pm #622659
    Kim Smith
    Keymaster
    • Topics: 88
    • Replies: 6090
    • ☆☆☆☆☆

    See page 60 of the notes – analytical procedures may be applied in 3 stages of the audit – the first (as a risk assessment procedure) and the last (as a review procedure) are a REQUIREMENT in any audit. Substantive analytical procedures are optional and will be performed only if they are effective in responding to an assessed risk of misstatement.

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