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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Substantive procedure , audit procedure , substantive test and test of control
Is there a difference between Substantive procedure , audit procedure , substantive test ?
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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..
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