Category: Test of Controls (ISA-330) & Substantive Procedures (ISA-330)

Substantive Procedures in Auditing Substantive procedures are audit procedures performed to detect material misstatements in the figures and presentation & disclosures reported in financial statements.They are designed to generate evidence about …

What are the audit procedures for accounts receivable? Substantive audit procedures for accounts receivable are as follow: audit procedures for accounts receivable Investigate  any  unexpected  or  unusual  movement/differences  between  current  and   …