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Author Question: In the context of an audit of financial statements, substantive tests are audit procedures that (Read 41 times)

shivanipalawai@gmail.com

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on: Aug 21, 2022

Question 1

Collectively, procedures performed to obtain an understanding of the entity and its environment, including internal controls, represent the auditor's
◦ audit strategy.
◦ tests of controls.
◦ risk assessment procedures.
◦ tests of transactions.

Question 2

In the context of an audit of financial statements, substantive tests are audit procedures that
◦ may be eliminated under certain conditions.
◦ are designed to discover significant subsequent events.
◦ are designed to test for dollar misstatements.
◦ will increase proportionately with the auditor's reliance on internal control.
Auditing and Assurance Services ¦ Arens, Elder, Beasley, Hogan ¦ 17th Edition
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Marked as best answer by shivanipalawai@gmail.com on Aug 21, 2022

Afvelasquez

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Reply #1 on: Aug 21, 2022
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shivanipalawai@gmail.com

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Reply 2 on: Aug 21, 2022
Wow, this really help

tandmlomax84

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Reply 3 on: Yesterday
Gracias!

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