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TESTS OF CONTROL AND SUBSTANTIVE PROCEDURES

Ttwoboys213y ago
Hi please can you explain the difference between Tests of control and Substantive Procedures
kengarrettkengarrettTutor13y ago#1
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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