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Substantive procedures for tests.

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Substantive procedures for tests.

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by Ken Garrett.
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  • June 2, 2018 at 3:42 pm #455531
    myacca1990
    Participant
    • Topics: 153
    • Replies: 164
    • ☆☆☆

    Hello:) Can we provide substantive procedures for the auditors response for the identified audit risks or we must provide only the tests?

    June 2, 2018 at 6:33 pm #455585
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10606
    • ☆☆☆☆☆

    I might have understood your question, but substantive procedure (also known as a substantive test) is a test.

    Generally, the response to more risk is more testing/evidence collection.

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