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What is the difference between compliance testing and
substantive testing?
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Answer Posted / amit
In compliance testing you gather evidence with the objective
of testing an organization's compliance with control
procedures, eg. when you run a report to verify that certain
controls had been applied over a database table.
In substantive testing, you gather evidence to evaluate the
integrity of data, a transaction or other information. eg.
you run a report to verify if the amount paid to vendors is
accurate.
| Is This Answer Correct ? | 24 Yes | 2 No |
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