Which procedures belong to substantive audit procedures

date:2026-07-31 15:43:31 author:admin browse: time View comments Add Collection

Which procedures belong to substantive audit procedures

Which procedures belong to substantive audit procedures? (Multiple)

A. External confirmation

B. Detailed testing of account balances

C. Observation of internal control operation

D. Analytical procedures for account balances

Answer: ABD

Explanation: Control observation is control test; confirmation, detailed testing and analytical procedures are substantive procedures.