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 5 years ago by Ken Garrett.Viewing 2 posts - 1 through 2 (of 2 total) AuthorPosts June 2, 2018 at 3:42 pm #455531 myacca1990ParticipantTopics: 153Replies: 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 GarrettKeymasterTopics: 10Replies: 10424☆☆☆☆☆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.AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In