What is substantive testing?

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What is the difference between test of controls and substantive tests?
Posted by:
Seeam Sunny ACCA
22-August-2014

Auditing Economics

Question added by Shameer Nazir Madari , Assistant Finance Manager , METAL AND RECYCLING COMPANY K.S.C. (PUBLIC)
Date Posted: 2016/04/26

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1 Answers

by sikander ali , Chief Accountant , Emirates National Schools

Substantive testing is detailed testing includes sampling with regard to size of risk inherited.

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