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test of control

Forums › ACCA Forums › ACCA AA Audit and Assurance Forums › test of control

  • This topic has 2 replies, 3 voices, and was last updated 14 years ago by jackchitan.
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  • April 13, 2011 at 10:39 am #48082
    christine71
    Member
    • Topics: 17
    • Replies: 22
    • ☆

    Am abit confuse on the test of control, substantive procedures and substantive analytical procedure , could someone can explain to me.

    Thanks

    April 16, 2011 at 8:55 am #80824
    Anonymous
    Inactive
    • Topics: 0
    • Replies: 6
    • ☆

    hye this is wali, first time attempting this paper. so i m not sure whther my explantion will b exceptable, but i m trying….
    Test of control
    as per my concern, it is a part of the planning and risk assessment stage,which will help u to understand the control structure of ur client within the org. as well as facilitate the auditor to plan his audit deliberately.
    substantive procedure
    this is two part test whr the action plan will b decided in planning stage. they r analytical test which is used to compare ur clients financial/non financial info with the std.this std. traditionally through ratios. this std. may b clients prevous years figures/ budgeted f/s or with the industry avg. etc. the main intention is to trace any unusual fluctuation. this test will decide u the volume of audit work that u will have to carry in test of details sec which is the 2nd part of substantive test

    test of details
    this includes, observation, inspection, inquiry.recalculation, reperformence etc which r part of ur detailed audit operation

    April 25, 2011 at 3:29 pm #80825
    jackchitan
    Member
    • Topics: 4
    • Replies: 27
    • ☆

    Test of controls
    These are tests carried out by the auditor to confirm their operating effectiveness in an organisation. The auditor may want to rely on the controls when carrying out the audit. The auditor will evaluate the design, implementation and operating effectiveness in the year.

    Substantive Test.
    These are tests performed by the auditor to detect material misstatement in the financial statement.

    Two types of substantive tests.
    1. Analytical procedures.
    2. Test of detail.

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