Documentos de Académico
Documentos de Profesional
Documentos de Cultura
They serve to obtain audit evidence related to the integrity, accuracy and validity
of the audited financial Informacion or, otherwise, to discover possible significant errors or
irregularities. Compliance test are intended to verify the effectiveness of control systems,
according to international auditing standards NIA 400: risk assessment and internal control
with which it seeks to establish and provide guidelines to understand the accounting and
internal control systems on the risks that can be presented in an audit.
In this order of ideas, what is sought with the implementation of these tests is that
the auditor manages to resolve the doubt that arises if the errors are important enough to
require an adjustment or provide an immediate solution. Likewise, the auditor performs
these tests to verify that the internal control system works correctly through two general
classes of procedures: a) Detail tests of transactions and balances b) Analytical review
applied to financial information (Significant reasons, trends and fluctuations. These two
procedures are called substantive tests, whose purpose is to obtain evidence about the
validity and appropriateness of the accounting treatment of transactions and balances.
Estupiñán, affirms that the purpose pursued by this type of tests is different from
compliance tests, but they are not mutually exclusive in practice.
Webgrafía
https://repository.ucc.edu.co/bitstream/20.500.12494/13737/1/2017_interpretacion_evi
dencias_pruebas_sustantivas.pdf