Explain how substantive testing is used to help an auditor arrive at conclusions about the audit evidence gathered by describing the link between the audit risk model and the nature, timing and extent of substantive procedures.

List the different types of procedures used, and describe the documentation of the conclusions reached as a result of performing substantive procedures.

Apply the concepts of substantive testing to the audit of sales, receivables and cash balances.

Explain how substantive testing is used to help an auditor arrive at conclusions about the audit evidence gathered by describing the link between the audit risk model and the nature, timing and extent of substantive procedures.

List the different types of procedures used, and describe the documentation of the conclusions reached as a result of performing substantive procedures.

Apply the concepts of substantive testing to the audit of sales, receivables and cash balances.