Substantive Audit Procedures

Glossary of auditing terms used by external auditors in the audit of financial statements. ... specific control procedures. strategic planning. subsequent events. substance over form. substantive as an audit approach. substantive procedures. supervision of audit staff.

www.abrema.net/abrema/in_dex.html

Policy Assessment Tools
Monitor & enforce policies quickly & cost effectively with McAfee.
www.McAfee.com

Process Audit
Professional Auditors Guidebooks and References. Order Online
CCHGroup.com

Process Audit Software
Advanced Audit Management Software For All Your Audit Needs!
MasterControl.com/Audit_Process

Easier Audit Process
Software to save time doing audits and inspections on tablet PC / PDA
www.laubrass.com

ABREMA: glossary: substantive procedures

Substantive procedures (or substantive tests) are those activities performed by the auditor during the substantive testing stage of the audit that gather evidence as to the completeness, validity and/or accuracy of account balances and underlying classes of transactions.

www.abrema.net/abrema/sp_g.html

Auditing Dictionary of Terms

dual-purpose test Audit procedures are classified as substantive tests or tests of controls. If a procedure provides both types of evidence it is a dual-purpose test. edi “Electronic Data Interchange” is the use of communication between an entity and customers or suppliers to transact business electronically.

www.ais-cpa.com/glosa.html

Analytical procedures. (auditing) (Quality Review)

In planning the analytical procedures in substantive testing, consideration should be given ... * During the final review stage of an audit, analytical procedures are used as an overall review to assist the auditor in assessing the conclusions reached and in the evaluation of the overall financial statement presentation.

www.nysscpa.org/cpajournal/old/12268860.htm

The audit strategy: analytical procedures as substantive tests. |

An audit strategy involves the evaluation of internal controls and the performance of substantive tests. Substative tests may be derived from test of details, analytical procedures or any combination of the two. ... An audit strategy involves the evaluation of internal controls and the performance of substantive tests.

www.allbusiness.com/accounting-reporting/auditing/16073... www.allbusiness.com/accounting-reporting/auditing/160739-1.html

The audit strategy: analytical procedures as substantive tests |

The audit strategy: analytical procedures as substantive tests from National Public Accountant, The provided by Find Articles at BNET ... An audit strategy involves the evaluation of internal controls and the performance of substantive tests. ... There is not given set of analytical procedures for use by all auditors on all audits.

findarticles.com/p/articles/mi_m4325/is_n5_v36/ai_n2502... findarticles.com/p/articles/mi_m4325/is_n5_v36/ai_n25021044

Audit substantive test - Wikipedia, the free encyclopedia

Substantive procedures (or substantive tests ) are those activities performed by the auditor during the substantive<sup class="noprint Inline-Template" title="The text in the vicinity of this tag ne...
en.wikipedia.org/wiki/Audit_substantive_test

Audit Evidence: Using Substantive Procedures | Basic College

Append below are some notes pertaining to understand what is Substantive Procedures and its purposes in audit: ... Substantive Procedures In An Audit ... Substantive Procedures are tests designed to obtain evidence to ensure the completeness, accuracy and validity of the data produced by the accounting system. ...

basiccollegeaccounting.com/audit-evidence-using-substan... basiccollegeaccounting.com/audit-evidence-using-substantive-procedures/

IS Auditing Guideline: G13 Use of Risk Assessment in Audit Planning

2.5.3 The higher the assessment of inherent and control risk the more audit evidence IS auditors should normally obtain from the performance of substantive audit procedures.

www.isaca.org/Content/ContentGroups/Standards2/Standard... www.isaca.org/Content/ContentGroups/Standards2/Standards,_Guidelines,_Procedures_for_IS_Auditing/IS_Auditing_Guideline_G13_Use_of_Risk_Assessment_in_Audit_Planning1.htm

Financial audit - Wikipedia, the free encyclopedia

A financial audit , or more accurately, an audit of financial statements , is the review of the financial statements of a company or any other legal entity (including governments), resulting in th...
en.wikipedia.org/wiki/Financial_audit