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Substantive procedure , audit procedure , substantive test and test of control

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Substantive procedure , audit procedure , substantive test and test of control

  • This topic has 2 replies, 2 voices, and was last updated 11 years ago by barbara2012.
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  • November 26, 2014 at 1:52 pm #213437
    barbara2012
    Member
    • Topics: 17
    • Replies: 44
    • ☆☆

    Is there a difference between Substantive procedure , audit procedure , substantive test ?

    Many thanks

    November 26, 2014 at 1:55 pm #213440
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10618
    • ☆☆☆☆☆

    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
    barbara2012
    Member
    • Topics: 17
    • Replies: 44
    • ☆☆

    Many thanks

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