ACCA AA Syllabus D. Audit Evidence - Control v Substantive Tests - Notes ^{5 / 5}

Therefore the auditor will assess each of the areas mentioned before (control environment, control procedures etc.) in order to identify risky areas.

The auditor will then undertake tests of control to establish whether the auditor can place reliance on them

Test of Control

• These test the systems in place by determining whether the controls over it are sufficient or not

• If the control in place is strong, then the auditor is able to place reliance on the information generated by that particular system

Substantive procedures

• These, on the other hand, are procedures to gain direct assurance over a figure in the financial statements.