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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › substansive test
Sir what is the difference between substantive test and collecting evidence?
Short answer – evidence doesn’t come from substantive procedures alone.
If you scroll down towards the bottom of this page https://opentuition.com/acca/aa you will see a section “Key AA articles”
One of these is “Audit tests: the difference between tests of control and substantive tests” https://opentuition.com/acca/aa/audit-tests-difference-tests-control-substantive-tests
