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Substantive procedures for tests.

TTahir8y ago
Hello:) Can we provide substantive procedures for the auditors response for the identified audit risks or we must provide only the tests?
kengarrettkengarrettTutor8y ago#1
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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