Accountancy, asked by anilthakulla222, 1 year ago

difference between compliance procedure and substantive procedure

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Answered by nagin468
2

Compliance testing checks for the presence of controls; substantive testingchecks the integrity of internal contents. ... Substantive testing tests for presence;compliance testing tests actual contents. c. The tests are identical in nature; the difference is whether the audit subject is under the Sarbanes-Oxley Act.

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