Test of controls vs. Substantive tests

This topic has 1 reply, 2 voices, and was last updated 8 years ago by Ken Garrett.

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October 23, 2017 at 9:37 pm #412997
kasiak
Member
- Topics: 12
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Hi Sir,
I would like to ask if this is the correct understanding:
Test of controls – it is mainly observation, enquiry, inspection and reperformance procedures
Substantive tests – relate to analytical procedures, recalculation and confirmation
Thank you!
October 24, 2017 at 3:37 am #413005
Ken Garrett
Keymaster
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It is not right.
Substantive tests include analytical procedures and tests of detail. Tests of detail consist of inspection (eg tracing), enquiry, confirmation, observation, recalculation and reperformance.
ToC are all the above except analytical procedures.
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