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Substantive procedures are activities performed by auditors to detect material misstatements at the assertion level. There are five financial statement assertions: existence, completeness, rights and obligations, valuation and allocation, and presentation and disclosure. Auditors gather evidence about these assertions through substantive procedures like examining inventory to confirm existence, inspecting documents to verify transactions occurred, confirming account balances directly with third parties, and

Author

Niomi Golrai

Language

EN