[Assertion Level] Substantive Response = Test of details

[Assertion Level] Substantive Response = Test of details


What is Substantive Procedures?


Substantive procedures are designed to detect material misstatements at the assertion level.

 

 



Analytic Procedure 와의 차이점은?


Test of detail도 Analytical Procedure이긴 함.

 

근데 Tests of balances and transactions (tests of details) are not analytical procedures.

 



SubstantiveTest = Test of Detail 의 예시


Reconciling

 

Recalculating

 

Confirmation

 

 

 



어울리는 Sampling?

 


Variable Sampling

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