Syllabus D2
Audit Procedures 2 / 6
a) Discuss substantive procedures for obtaining audit evidence.
b) Discuss and provide examples of how analytical procedures are used as substantive procedures.
c) Discuss the problems associated with the audit and review of accounting estimates.
d) Describe why smaller entities may have different control environments and describe the types of evidence likely to be available in smaller entities.
e) Discuss the difference between tests of control and substantive procedures.
Substantive V Control Tests
5:26
Past Exam Question
9:40
Past Exam Question
2:58
Past Exam Question
15:41
Control V Substantive Tests
Auditing Accounting Estimates
1:24
Auditing Accounting Estimates
Auditing SMEs
1:58
Procedures For Obtaining Evidence
Analytical Procedures
Syllabus D2CBE Questions
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Syllabus D2Paper Exam Questions
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D1. Financial Statement Assertions And Audit Evidence
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Step D. Audit evidence
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D3. Audit Sampling And Other Means Of Testing
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Step D. Audit evidence