Substantive procedure , audit procedure , substantive test and test of controlForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Substantive procedure , audit procedure , substantive test and test of controlThis topic has 2 replies, 2 voices, and was last updated 9 years ago by barbara2012.Viewing 3 posts - 1 through 3 (of 3 total)AuthorPosts November 26, 2014 at 1:52 pm #213437 barbara2012MemberTopics: 17Replies: 44☆☆Is there a difference between Substantive procedure , audit procedure , substantive test ?Many thanks November 26, 2014 at 1:55 pm #213440 Ken GarrettKeymasterTopics: 10Replies: 10522☆☆☆☆☆Substantive procedure and substantive test are the same.Audit procedure is any procedure relating to the audit and so could include tests of control as well as substantive procedures.. November 26, 2014 at 4:41 pm #213503 barbara2012MemberTopics: 17Replies: 44☆☆Many thanksAuthorPostsViewing 3 posts - 1 through 3 (of 3 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In