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Risk Assessment

Forums › ACCA Forums › ACCA AA Audit and Assurance Forums › Risk Assessment

  • This topic has 2 replies, 2 voices, and was last updated 9 years ago by asuccessbright.
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  • April 14, 2016 at 12:00 pm #310100
    asuccessbright
    Member
    • Topics: 1
    • Replies: 10
    • ☆

    Sir,
    I do not really understand what analytical procedures and substantive procedures are, and how they work. please help me

    May 10, 2016 at 3:37 pm #314437
    gulam007
    Member
    • Topics: 31
    • Replies: 47
    • ☆☆

    Analytical Procedures is the comparisons made from from year to year or month to month etc. For eg Sales for current year is 20K and previous year was 19K, therefore just comparison. Substantive procedures is the actual detailed work you do for example, Vouching Documents, Recomputations etc

    May 11, 2016 at 8:34 am #314553
    asuccessbright
    Member
    • Topics: 1
    • Replies: 10
    • ☆

    Thanks gulam for the clarification

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