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

Auditing

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