1.1- Identify and distinguish between tests of controls, substantive tests of
transactions and substantive tests of balances.
1.2- Identify and understand when the auditor will undertake substantive
audit procedures in response to specific assessed risks of material
1.3- Understand how assertions relate to accountbalances
1.4- Understand how to select the most efficient and effective combination of
audit procedures that allows them to achieve the audit objective
1.5– Active participation in an “audit team context” with professional
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Identify and distinguish between tests of controls, substantive tests of transactions and… was first posted on July 4, 2020 at 10:00 am.
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