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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Substantive procedures for tests.
Hello:) Can we provide substantive procedures for the auditors response for the identified audit risks or we must provide only the tests?
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.
