Substantive procedures (or substantive tests) are those activities performed by the auditor to detect material misstatement at the assertion level. Management...

to identify potential risk areas to plan other audit procedures. It can also be an audit substantive test involving the evaluation of financial information...

transaction-related audit objective for sales. For the sake of efficiency, auditors often perform tests of controls and substantive tests of transactions...

auditor to consider the mix of audit test of controls and audit substantive tests. In the substantive testing stage, audit evidence is defined as the information...

of tests of control systems and substantive tests of transaction and balances. It requests the auditor to obtain 'sufficient' and 'appropriate' audit evidence...

physically observe controls as needed, test the controls, perform substantive tests, and employ computer assisted audit techniques when prudent. Gallegos,...

misstatements relating to an assertion in the financial statements through substantive test and analysis. Detection risk results in the auditor's conclusion that...

statements through substantive tests and analysis. Auditors must often make professional judgments in assessing sampling risk. When testing samples the auditor...

auditor’s substantive tests Auditors assess these risks based on their observations of the client under audit and their understanding of their own audit procedures...

extent of substantive procedures in order to reduce audit risk to an acceptable low level. ISA 400 talks about the "walk through testing" or auditing in depth...

the scope of both tests of controls and substantive tests, such differences might be of importance. Two different auditors auditing even the same entity...

performing an audit of internal control over financial reporting that is integrated with an audit of financial statements. The auditor must test entity-level...

ineffective at substantive improvements in learning and public safety respectively because they cater to ineffective metrics of standardized test scores and...

preferences, nepotism, substantive equality, affirmative action or random luck. Gifted education has been criticized on substantive equality grounds. Legacy...

and substantive interaction with an instructor and, therefore, did not meet the regulatory definition of distance education." Consequently, the audit found...

behaviour as a "substantive failure and not merely a technical" one. The next week in November 2010, it was announced that the policing of audits of publicly...

Language (APIEL)". Language Testing. 19 (3): 323–331. doi:10.1191/0265532202lt233xx. ISSN 0265-5322. S2CID 146719366. "AP Course Audit". apcourseaudit.inflexion...

child support guidelines are procedural or substantive, and if substantive, whether application of that substantive law contravened some public policy. The...

held the "NSLs were issued in full compliance with the procedural and substantive requirements suggested by the Second Circuit in John Doe, Inc. v. Mukasey...

existence of gender differences, which tends to reinforce existing gender substantive inequality. The National Student Genderblind Campaign, founded in the...

amended in scattered sections of 15 U.S.C.) ("PSLRA") implemented several substantive changes in the United States that have affected certain cases brought...

dependent on the grace of legislature. Religious freedom is seen as a substantive right and not merely a privilege against discriminatory legislation....

claimant") The entity is structured with non-substantive voting rights (commonly known as the "anti-abuse test") A share of stock, or a stock certificate...

Commission tasked with conducting a complete financial and performance audit of the entire federal government and making recommendations for drastic...

of procedural or adjectival law, and describes the means by which its substantive counterpart, South African criminal law, is applied. It has its basis...

of the U.S. Constitution, the first time that the clauses had been substantively litigated. One case was dismissed in lower court. Two were dismissed...

counsel asserted in the High Court that scientific tests performed in 1992, after the Crown's substantive concession of the accused men's third appeal, showed...

improper purpose, fettering one's discretion, and not fulfilling a person's substantive legitimate expectations. Illegality is one of the three broad headings...

equality of opportunity in a formal sense, it may more effectively promote substantive equality. The Dilemma of difference refers to the difference between...

social inclusion and redressing wrongs, harms, or hindrances, also called substantive equality. The nature of affirmative-action policies varies from region...