All of the following are substantive tests except:
A) analytical procedures.
B) tests of approvals on invoices.
C) direct tests of sales transactions.
D) confirmation of bank balances at year-end.

Question

Quizplus · Accepted Answer

Tests of approvals on invoices are considered tests of controls, not substantive tests. Substantive tests are designed to detect material misstatements in financial statements, while tests of controls assess the effectiveness of internal controls.

All of the Following Are Substantive Tests Except