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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