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Ken Garrett.
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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA BT – FIA FBT › Subsantive test
Andy is the external auditor of KT Co. He is performing two tests in relation to purchases. The first involves taking a sample of purchase invoices to make sure they have all been authorised. The second involves checking the addition of the purchases day book
Taking a sample of purchase invoice and checking the addition of the purchase day book are subsantive test or not
This is substantive – you are essentially redoing the work to check it.
Looking for a signature is a test of control. You are not repeating the work, you are just ensuring that the controls have operated.