AAF8

Syllabus D2. Audit Procedures 2 / 10

a) Discuss substantive procedures for obtaining audit evidence.

b) Discuss and provide examples of how analytical procedures are used as substantive procedures.

c) Discuss the problems associated with the audit and review of accounting estimates.

d) Describe why smaller entities may have different control environments and describe the types of evidence likely to be available in smaller entities.

e) Discuss the difference between tests of control and substantive procedures.
Audit Procedures