Which of these is not considered a substantive procedure?
A)Tests of controls.
B)Tests of details of balances.
C)Analytical procedures.
D)Tests of details of transactions.

Question

Quizplus · Accepted Answer

Tests of controls are not substantive procedures; they are designed to evaluate the effectiveness of an entity's internal controls. Substantive procedures, on the other hand, are used to detect material misstatements in financial statements.

Which of These Is Not Considered a Substantive Procedure