substantive test of transactions

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• Audit substantive test — Substantive procedures (or substantive tests) are those activities performed by the auditor during the substantive testing stage of the audit that gather evidence as to the completeness, validity and/or accuracy of account balances and underlying …   Wikipedia

• substantive testing — Auditing procedures that evaluate the accuracy, completeness, and existence of amounts stated in *general ledger accounts and financial statements. Substantive testing involves the auditing of quantifiable amounts (individual transactions as well …   Auditor's dictionary

• audit test — An action or procedure to gather and evaluate *audit evidence. Audit tests are normally formalized in *audit programs, and they may be classified into (i) *substantive and (ii) *compliance testing. *Analytical review procedures are normally… …   Auditor's dictionary

• vouching — A substantive test in an audit to check that the underlying records correctly show the nature of transactions entered into by the business being audited …   Accounting dictionary

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