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🎯 Hidden Mistakes in Audit Exam 📌 Requirement: State 2 substantive analytical procedures to verify revenue. 1️⃣ Product-wise proof in total: Quantities sold × Selling prices. 🔍 Investigate significant fluctuations/differences. 2️⃣ Sample invoices check: Sales price × Quantity sold → Compare with invoice/ledger → Investigate differences. ⚠ Test of detail is NOT the same as Substantive Analytical Procedure. #audit #auditexam #auditmistakes #analyticalprocedures #substantivetesting #accounting #
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