Skip to content

Ask the Tutor ACCA AA

How to differentiate between substantial procedure and audit procedure

Former userFormer user7y ago

[Content removed at user request]

KimKimTutor7y ago#1
See my post here re substantive v analytical procedures https://opentuition.com/topic/analytical-and-substantive-procedures/ And here - the difference between substantive procedures and auditors response https://opentuition.com/topic/auditors-response-vs-substantive-procedures/ None of these should be confused with control recommendation - audit procedures/response are what the auditor does - a control recommendation is a recommendation to management (to implement a control).
Sign into reply to this topic.