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

Question

Quizplus · Accepted Answer

Tests of approvals on invoices are tests of controls, as they aim to ensure that proper approval processes are in place and being followed. The other options are all substantive tests, as they gather evidence directly related to the financial statements and are used to form an opinion on their accuracy.

All of the Following Auditing Procedures Are Substantive Tests Except