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substantive procedures

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › substantive procedures

  • This topic has 2 replies, 2 voices, and was last updated 10 years ago by marium salman.
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  • May 24, 2015 at 11:16 pm #248700
    marium salman
    Member
    • Topics: 38
    • Replies: 58
    • ☆☆

    Hello.

    Sir can you please tell me what is test of detail in substantive procedures?

    Thank you.

    May 25, 2015 at 7:11 am #248734
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10597
    • ☆☆☆☆☆

    For example:

    Tracing cash payments from cash book to Dr of payables accounts
    Tracing from orders to gods received notes to invoices and receivables accounts
    Reperfoming wage calculations.

    Anything where the auditor checks the transactions themselves.

    May 25, 2015 at 1:54 pm #248815
    marium salman
    Member
    • Topics: 38
    • Replies: 58
    • ☆☆

    ohh okay thank you 🙂

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