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Factors to be considered for Substantive "Audit" (i.e. ToD included) Procedures or only Analytical procedures?

In page 8.7 the heading of the topic number 3.1 is: "Factors to be considered for Substantive Audit Procedures" Does it cover factors to be considered for Test of Details as well? PS: I have created a mnemonic "SPAIN" to help myself remember this. Hope it helps you too :D


Kumarjit Dey

Kumarjit Dey

CA Inter

4K+

12-Nov-20

34

Answers (3)

Best Answer

Yes


Suraj Lakhotia

Suraj Lakhotia

Admin

12-Nov-20

Suraj Lakhotia Admin

Yes

Thank you


Thread Starter

Kumarjit Dey

Kumarjit Dey

CA Inter

4K+

13-Nov-20

Yes


sivaiah akunuri2020

sivaiah akunuri2020

CA Inter

133K+

13-Nov-20

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