Audit-techniek & assurance
Substantive testing / Substantive procedures
Audit procedures designed to directly detect material misstatements in balances, transactions and items. Substantive testing includes detailed review of supporting documents, analytical procedures and third-party confirmations. The extent of substantive testing is influenced by control testing results; weak controls lead to more extensive substantive work.
Source: IIA Global Internal Audit Standards 2024; PCAOB Auditing Standard 13