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Forums › ACCA Forums › ACCA AA Audit and Assurance Forums › Risk Assessment
Sir,
I do not really understand what analytical procedures and substantive procedures are, and how they work. please help me
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
Thanks gulam for the clarification