A distinction that can be made between compliance testing
and substantive testing is that compliance testing tests:
A. details, while substantive testing tests procedures.
B. controls, while substantive testing tests details.
C. plans, while substantive testing tests procedures.
D. for regulatory requirements, while substantive testing
tests validations.
Answer Posted / harshil shah
Compliance testing checks whether controls exist to satisfy
the control objectives.
While Substantive testing checks the effectivenesss of
these controls by testing integrity of individual
transactions and information
Is This Answer Correct ? | 5 Yes | 2 No |
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