2 paragraphs found
… As required by, and explained further in, ASA 315 and ASA 330, audit … and Further audit procedures, which comprise: Tests of controls, when required by the Australian Auditing Standards or when the auditor has chosen to do so; and Substantive procedures, including tests of details and …
… below may be used as risk assessment procedures, tests of controls or substantive procedures, depending on the context in which …