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Jul 1, 2019 The auditor intends to rely upon and test for operating effectiveness;; Address risks for which substantive procedures alone do not provide.... Dec 26, 2019 Compliance test, Substantive test. Determines controls are being applied that complies with management policies and procedures. Determines... f23d57f842 orsyen
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Aug 22, 2014 the auditors asses the effectiveness of internal control system i e investigate both design and its operation testing of controls and procedures.... Oct 29, 2019 Analytical Procedures as Substantive Tests ... level of confidence therein obtained by the auditor through tests of controls (AU-C 520.05 and .. Both the substantive procedures audit approach and the system-based approach contains the tests of controls. Nonetheless, the substantive test is different from...
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