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Substantive procedures vs Substantive testing

Forums › ACCA Forums › ACCA AA Audit and Assurance Forums › Substantive procedures vs Substantive testing

  • This topic has 2 replies, 3 voices, and was last updated 15 years ago by princeacid.
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  • May 25, 2010 at 11:11 am #44141
    nagdam
    Member
    • Topics: 1
    • Replies: 23
    • ☆

    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

    May 25, 2010 at 5:24 pm #61104
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10590
    • ☆☆☆☆☆

    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’

    May 25, 2010 at 11:13 pm #61105
    princeacid
    Member
    • Topics: 7
    • Replies: 55
    • ☆☆

    I believe substantive testing is more a substantive checking excercise , as in , ticking the list of rules..while substantive procedure is the application of audit procedures like walk through , test of details , y.e. balances etc. to fetch the target evidence.

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