Beruflich Dokumente
Kultur Dokumente
Testing
Substantive Testing
• Defined as the process of obtaining
evidence/s in support of transactions
and balances.
• In deciding the nature, timing and
extent of audit procedures to be applied, the
Auditor shall consider materiality, results of
the assessment of audit risks, internal control
evaluation and the cost effectiveness of audit
procedures to be applied.
Types of Substantive Tests
• Top-down Approach