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| Author: | Whittington, R. |
| Title: | Substantive analytical procedures |
| Journal: | Journal of Accountancy
1990 : MAR, VOL. 169:3, p. 79-81 |
| Index terms: | AUDITING PERFORMANCE APPRAISAL ACCOUNTING POLICY |
| Language: | eng |
| Abstract: | Review of the use of analytical procedures in substantive testing, when combined with tests of details for a particular assertion. The two-step process for the auditor. Tests of details. Investigating significant differences. An Exhibit outlines the effect of substantive analytical procedures on sample sizes for tests of details. |
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