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- Audit_substantive_test abstract "Substantive procedures (or substantive tests) are those activities performed by the auditor to detect material misstatement or fraud at the assertion level. The different assertions of balances are: existence, rights and obligations, valuation & allocation, and completeness. Those for transactions are: occurrence completeness, accuracy, authorization, cut-off, and classification.Management implicitly assert that account balances and underlying classes of transaction do not contain any material misstatements: in other words, that they are materially complete, valid and accurate. Auditors gather evidence about these assertions by undertaking activities referred to as substantive procedures.".
- Audit_substantive_test wikiPageID "15704366".
- Audit_substantive_test wikiPageLength "2077".
- Audit_substantive_test wikiPageOutDegree "4".
- Audit_substantive_test wikiPageRevisionID "706820596".
- Audit_substantive_test wikiPageWikiLink Audit.
- Audit_substantive_test wikiPageWikiLink Category:Auditing.
- Audit_substantive_test wikiPageWikiLink Inventory.
- Audit_substantive_test wikiPageWikiLink Management_assertions.
- Audit_substantive_test wikiPageWikiLinkText "audit substantive test".
- Audit_substantive_test wikiPageUsesTemplate Template:Fact.
- Audit_substantive_test subject Category:Auditing.
- Audit_substantive_test comment "Substantive procedures (or substantive tests) are those activities performed by the auditor to detect material misstatement or fraud at the assertion level. The different assertions of balances are: existence, rights and obligations, valuation & allocation, and completeness.".
- Audit_substantive_test label "Audit substantive test".
- Audit_substantive_test sameAs Q4819954.
- Audit_substantive_test sameAs m.03nqq0l.
- Audit_substantive_test sameAs Q4819954.
- Audit_substantive_test wasDerivedFrom Audit_substantive_test?oldid=706820596.
- Audit_substantive_test isPrimaryTopicOf Audit_substantive_test.