Substantive tests could involve _______.
A)testing the client's system of internal control
B)withdrawing from the engagement
C)matching information in the accounting records with information on underlying documents
D)delegation to the internal audit function

Question

Quizplus · Accepted Answer

Substantive tests involve testing the accuracy and completeness of the transactions recorded in the accounting records, which can be done by matching information in the accounting records with information on underlying documents (such as invoices, receipts, etc.). Testing the client's system of internal control (A), withdrawing from the engagement (B), and delegation to the internal audit function (D) are not examples of substantive testing.

Substantive Tests Could Involve _______