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hi, about the diff between the TOC and substantive procedure, im clearly aware about the purose of the toc(test effectiveness and existance of control) ands sp , however, im quite confused in determining how to consider it is toc or sp.. because, in some answer is see number qequential document could be regard as TOC, but some said it is as SP? and i also heard that TOC doesnt not involve financial figures while SP is vice versa… can you help enlighten me to differetiate them in application ways?? thank you 🙂
If you are preparing to sit AAA please start with my response here https://opentuition.com/topic/analytical-audit-procedure-and-principal-audit-procedure
If you are preparing to sit AA (as I wouldn’t expect you to see sequential documents featuring in AAA) there is an article here https://opentuition.com/acca/aa/audit-tests-difference-tests-control-substantive-tests
If you still have a question, please come back to me.