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can i know what is the difference between
1.between test of control and test of detail ?
2. between substantive testing and substantive procedures ?
1. This is assumed knowledge of AA – see the article https://opentuition.com/articles/f8/audit-tests-difference-tests-control-substantive-tests/
2. “substantive test” tends to be “test of detail”. Substantive procedures include tests of details and substantive audit procedures.
Hi kim, i still have difficulties understanding this concept… do let me know if the below has any errors
1. test of detail is testing internal control system of the client but test of control is more related to testing the account balance ?
2. moreover, substantive procedure is same as substantive testing ? (like difference between analytical procedures and analytical review where meaning are same but they are just worded differently) ?
1. NO – see my response here (November 30 post) https://opentuition.com/topic/test-of-control-10/
2. YES
i saw your response for number 1, but it shows test of control but not test of detail.
Test of detail is basically the same as substantive tests of detail ? but why they are worded differently…. ?
“Test of detail” is exactly the same as “Substantive test of detail” – the word “substantive” is often omitted because all tests of details are substantive in nature.
(To substantiate means to provide evidence to support the truth of something.)
Note that the word cannot be dropped when we are talking about analytical procedures used to obtain audit evidence – these must be called “substantive analytical procedures”.
That is because analytical procedures may be used for different purposes (in risk assessment and final review).
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