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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › How to differentiate between substantial procedure and audit procedure
Good day, Sir,
How to differentiate and when to use between substantial procedure, audit procedure and analytical procedure? Because I think they have something in common.
I’ve noticed that some substantive procedures appear and look alike in the Control Recommendation and auditor’s response, so is that mean those in the control recommendation and auditor response can be applied in the substantive procedures?
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).