how to obtain audit evidence

what is test of control and substantive audit procedure?
Replies (1)
audit procedures are used by auditor to obtain audit evidence... audit procedures are two types risk assessment proceduresand further audit procedures.. risk assessment procedure are used to identify and assess risk of material misstatements in financial statements (SA 315) and after assessed risk auditor will give a response to assess risk by applying further audit procedure, further audit procedures comprises of test of control and substantive audit procedures.test of control is performed by auditor to know operating effectiveness of internal controls, auditor mainly concerned with 3 assertion in relation to internal controls, existence, effectiveness,and operating throughout the year,based on test of control results auditor design natural, time,extent of substantive audit procedures.. substantive audit procedures comprises of test of details and substantive analytical procedures...

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
19 October 2026
Accountants/Articles (Freshers/Experienced)

ADY & CO.

New Delhi

Graduate (Any)

View Details
Company
05 October 2026
Senior Accountant

Vision IT Peripherals Pvt Ltd

Mumbai

B.Com

View Details
Company
Featured 03 October 2026
Accountant

A P Lodha and Associates

Jalna

B.Com

View Details
Company
10 October 2026
Accounts Associate Level 1

Abic and Mani Chartered Accountants

Kottayam

B.Com

View Details
Company
14 October 2026
GST & TDS ASSISTANT

AGGARWAL SANJAY & ASSOCIATES

New Delhi

B.Com

View Details
Company
ARTICLESHIP 07 October 2026
Article Assistant

Malhotra Rajesh & Associates

New Delhi

B.Com

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details
Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details