tbs.audit.indvdl.001_2017 Fieldwork-Substantive Tests Financial statements that are in conformity with the applicable financial reporting framework contain certain management assertions relating to amounts and disclosures in the financial statements. A substantive audit plan will contain a list of audit procedures for gathering evidence related to relevant assertions for the client's significant financial statement accounts, disclosures, transactions, etc. The list in the table below provides a range of relevant assertions for the given account for which the auditor is performing substantive procedures. Double-click on the associated shaded cells and select from the list provided. An explanation may be used once, more than once, or not at all. A1 lock copy cut paste A B 1 A B 2 Substantive auditing procedure 3 1. Existence of accounts receivable INI 4 2. Completeness of the accounts payable balance II 5 3. Rights and obligations to inventory 4. Valuation (or allocation) of the fixed assets 6 7 5. Completeness of the inventory 8 6. Presentation of debt instruments E 5 MacBook Air tbs.audit.indvdl.001_2017 Fieldwork-Substantive Tests Financial statements that are in conformity with the applicable financial reporting framework contain certain management assertions relating to amounts and disclosures in the financial statements. A substantive audit plan will contain a list of audit procedures for gathering evidence related to relevant assertions for the client's significant financial statement accounts, disclosures, transactions, etc. The list in the table below provides a range of relevant assertions for the given account for which the auditor is performing substantive procedures. Double-click on the associated shaded cells and select from the list provided. An explanation may be used once, more than once, or not at all. A1 lock copy cut paste A B 1 A B 2 Substantive auditing procedure 3 1. Existence of accounts receivable INI 4 2. Completeness of the accounts payable balance II 5 3. Rights and obligations to inventory 4. Valuation (or allocation) of the fixed assets 6 7 5. Completeness of the inventory 8 6. Presentation of debt instruments E 5 MacBook Air