When the auditor conducts substantive tests each side of the journal entry is affected, i.e. double entry accounting. For each of the following substantive tests, (and related assertion) indicate one other account, and one specific assertion relating to that account, for which evidence is also being provided.

Substantive Test and (related assertion)	Related Account Balance	Specific Assertion
Example: Testing revenue/sales for overstatement(occurrence)	Accounts Receivables	Existence
1. Testing accrued salaries for understatement(completeness, valuation & allocation)
2. Review repairs and maintenance for correct classification(accuracy, classification)
3. Ensuring that the write-down for obsolete stock under the ’lower of cost and net realisable value’ rule is adequate(accuracy, completeness)
4. Testing that all purchases are recorded and are not understated(completeness, accuracy, cut-off)
5. Ensuring that all bad debts that are legally bad have been written off(completeness, accuracy)