What are substantive tests? What is the difference between a substantive test and a test of controls?

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What are substantive tests? What is the difference between a substantive test and a test of controls? Give an example of a substantive test.

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Principles Of Auditing: An International Perspective

ISBN: 9780077095321

1st Edition

Authors: Rick Stephan Hayes, Philip Wallage, Arnold Schilder, Roger Dassen

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