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R200.00

(PDF) A detailed 23-page summary providing an in-depth look into the essential substantive procedures required for auditing various account types. It covers the key audit assertions—existence, completeness, accuracy, valuation, and more—and outlines the precise procedures needed to follow to meet these standards.

University level: CTA (Honours/PGDA postgraduate level) and below (Undergraduate Level)

  • Topics: Substantive procedures
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(PDF) A detailed 23-page summary providing an in-depth look into the essential substantive procedures required for auditing various account types. It covers the key audit assertions—existence, completeness, accuracy, valuation, and more—and outlines the precise procedures needed to follow to meet these standards.

University level: CTA (Honours/PGDA postgraduate level) and below (Undergraduate Level)

  • Topics: Substantive procedures