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TESTS OF CONTROL AND SUBSTANTIVE PROCEDURES

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › TESTS OF CONTROL AND SUBSTANTIVE PROCEDURES

  • This topic has 1 reply, 2 voices, and was last updated 11 years ago by Ken Garrett.
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  • May 30, 2013 at 9:04 pm #127910
    twoboys2
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    Hi
    please can you explain the difference between Tests of control and Substantive Procedures

    May 31, 2013 at 9:33 am #127945
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10589
    • ☆☆☆☆☆

    In tests of control you are testing the operation of a control eg was a transaction authorised or a reconciliation performed? Substantive procedures can consist of lots of tracing of items or inspection of documents etc to make sure they have bee properly accounted for, and also consist of analytical procedures.

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