- This topic has 2 replies, 2 voices, and was last updated 11 years ago by .
Viewing 3 posts - 1 through 3 (of 3 total)
Viewing 3 posts - 1 through 3 (of 3 total)
- You must be logged in to reply to this topic.
Interactive BPP books for September 2026 exams, recommended by OpenTuition.
Get discount code >>
Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › substantive procedures
Hello.
Sir can you please tell me what is test of detail in substantive procedures?
Thank you.
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.
ohh okay thank you 🙂
