Which of these is not a substantive procedure?
A) tests of controls.
B) analytical procedures.
C) tests of details of transactions.
D) all are substantive procedures

Question

Quizplus · Accepted Answer

Tests of controls are not substantive procedures; they are designed to evaluate the operating effectiveness of controls in preventing, or detecting and correcting, material misstatements at the assertion level, not to directly test for material misstatements in the financial statements. Substantive procedures, including analytical procedures and tests of details of transactions, aim directly at detecting material misstatements in the financial statement data.

Which of These Is Not a Substantive Procedure