Please enable JavaScript.
Coggle requires JavaScript to display documents.
Topic 8 - Substantive Testing, substantive test is to reduce DR, LO 9.1,…
Topic 8 - Substantive Testing
substantive test of
transactions and events
substantive test of
account balances
substantive test is to reduce DR
transactions
individual transactions that make up the balance
balances
ending balance of an account
LO 9.1
distinguish between
substantive test of transactions
substantive test of balances
TOC
LO 9.2
whether auditor will undertake substantive audit procedures
in response to specific assessed RMM
to evaluate and address the RMM for:
classes of transactions
account balances
LO 9.3
cash, cash receipts, cash payments
main evidence-gathering audit procedures