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Hi,
Could anyone shed some light on the distinguish between Substantive testing vs Substantive procedures ?
I understand that Substantive procedures are more in depth examination of evidence which include, analytical review, walk through test and so on.
However, not sure what does Substantive testing mean?Thanks
I don’t think there is a difference. You could be asked to describe the substantive tests you would carry out, or to describe the substantive procedures you would carry out to audit a figure in the FS. The answer would be the same.
‘Substantive tests’ would be a more usual name than ‘substantial procedures’
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