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Google Keyword Rankings for : what is the difference between test of control and substantive procedure
1
https://reciprocity.com/blog/substantive-testing-vs-control-testing-how-do-they-compare/
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2
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3
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4
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5
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7
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8
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9
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10
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11
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12
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13
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14
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15
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16
https://gocardless.com/en-us/guides/posts/what-are-tests-of-control-in-auditing/
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17
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18
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19
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20
https://www.infosectrain.com/blog/cisa-domain-1-compliance-testing-substantive-testing/
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21
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22
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23
https://www.ifac.org/system/files/downloads/a019-2010-iaasb-handbook-isa-330.pdf
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24
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25
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26
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27
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28
https://us.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/au-00318.pdf
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https://us.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/au-00318.pdf
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29
https://en.wikipedia.org/wiki/Audit_substantive_test
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30
https://aihunjra.com/uploads/Lecture%209.pptx
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31
https://muhariefeffendi.files.wordpress.com/2018/02/ch10-substantive-tests-of-transactions-and-balances.pdf
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32
https://ceresonlus.it/test-of-controls-vs-substantive-procedures.html
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33
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34
https://www.acowtancy.com/textbook/acca-aa/d2-audit-procedures/control-v-substantive-tests/notes
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https://www.acowtancy.com/textbook/acca-aa/d2-audit-procedures/control-v-substantive-tests/notes
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35
https://quizlet.com/156113368/audit-chapter-13-flash-cards/
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36
https://pakaccountants.com/difference-full-and-reduced-substantive-testing/
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37
https://www.facebook.com/TabaldiUNISAsupport/videos/aue37023761-tests-of-control-vs-substantive-procedures/523195562297000/
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38
https://highered.mheducation.com/sites/0077418654/student_view0/ebook/chapter6/chbody1/the_audit_program.htm
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39
https://www.wallstreetmojo.com/substantive-procedure/
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40
https://www.studocu.com/sg/messages/question/2744021/ai-explain-two-differences-between-tests-of-controls-and-substantive-tests-5-marksii-what-are-credit
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41
https://www.ispartnersllc.com/blog/five-types-testing-methods-used-audits/
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42
https://www.wikiaccounting.com/audit-internal-control-testing/
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43
https://www.slideshare.net/sazzad128/chapter-12-designing-substantive-procedures
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44
http://faculty.econ.ucsb.edu/~anderson/Password/132_F05_MT2.pdf
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45
https://pathlock.com/learn/internal-controls-testing-a-practical-guide/
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46
https://meridian.allenpress.com/cia/article/15/1/I15/447012/Planning-for-Substantive-Testing-at-the-Assertion
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47
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48
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49
https://www.sciencedirect.com/science/article/abs/pii/S0748575112000462
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50
https://www.reddit.com/r/CPA/comments/qoybd4/aud_whats_the_difference_between_test_of_controls/
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https://www.reddit.com/r/CPA/comments/qoybd4/aud_whats_the_difference_between_test_of_controls/
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51
https://htkacademy.com/cas-330-the-auditors-responses-to-assessed-risks/
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52
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53
https://www.auasb.gov.au/admin/file/content102/c3/AUS_406.pdf
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54
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55
https://www.accountinghub-online.com/test-of-details/
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56
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57
https://www.digiaware.com/2019/12/compliance-testing-and-substantive-testing-in-audits/
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58
https://finlawportal.com/substantive-procedures-in-audit-and-their-types/
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59
https://thatim.com/what-are-the-differences-between-tests-of-controls-and-substantive-tests-of-transactions
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60
https://linfordco.com/blog/audit-procedures-testing/
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61
https://www.backoffice.com.my/accounting/what-is-audit-substantive-testing/
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62
https://specialties.bayt.com/en/specialties/q/115478/what-is-the-difference-between-test-of-controls-and-substantive-tests/
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63
https://www.cpaireland.ie/CPAIreland/media/Education-Training/Study%20Support%20Resources/P1%20Auditing/Relevant%20Articles/a-substantive-difference-p1-auditing.pdf
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64
https://slideplayer.com/slide/16928041/
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65
https://www.cram.com/flashcards/tests-of-controls-and-substantive-tests-of-transactions-ch-14-332531
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66
https://www.hkicpa.org.hk/-/media/HKICPA-Website/HKICPA/section6_standards/standards/Audit-n-assurance/referencem/hksa330.pdf?la=en&hash=3141C93031D8BC19E39FD2B4AC468A96
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67
https://www.frc.org.uk/document-library/audit-and-assurance/superseded/isa-(uk)-330-(revised-july-2017)
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68
https://www.wikijob.co.uk/industry/accountancy-professional-services/substantive-testing
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69
https://www.gao.gov/assets/gao-02-126g.pdf
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70
https://www.isca.org.sg/media/3541/ssa-330-r1.pdf
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71
https://www.smartcapitalmind.com/what-are-the-different-types-of-audit-tests.htm
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72
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73
https://www.in.gov/ig/files/Risk-Assessment-and-Audit-Planning_Joyce.pdf
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74
https://mantolowitz.wordpress.com/2012/11/20/difference-between-substantive-analytical-procderure-and-analytical-procedures/
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75
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76
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77
https://www.utdallas.edu/~tabortz/3334-Summer%2003/Chapter%206.doc
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78
https://www.occ.gov/publications-and-resources/publications/comptrollers-handbook/files/internal-control-question-verif-procedures/pub-ch-internal-controls-questionnaire.pdf
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79
https://www.journalofaccountancy.com/news/2017/dec/using-audit-data-analytics-for-risk-assessment-201717981.html
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80
https://auditinghelp.com/introduction-6-13887
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81
https://cpadiary.files.wordpress.com/2013/04/chapter-13.doc
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82
https://kfknowledgebank.kaplan.co.uk/acca/chapter-7-audit-evidence
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83
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