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Supplementary test

Auditing

Can someone tell me what do you mean by supplementary test, it's in SA 600. Thank u

Rakesh Prabhu

CA Final

★ 2K+

03-Jul-20 13:23

348

Answers (1)

Supplemental tests means additional tests. The principal auditor would perform additional tests on records or FS of component to satisfy himself / herself that he can rely on the work of the other auditor. Such tests could be any kind of tests ( test of controls, substantive tests) that he deems fit depending on Audit requirement