To test the validity of an account balance.
the primary purpose of substantive analytical procedures is to provide evidence as to the validity of an account balance.
testing for completeness and existance.
monkys
In compliance testing you check the design, implementation and operations of controls and substantive testing you actually verify the accuracy of the transactions e.g. test samples
When there is material misstatement
They are not both "analytical", but "substantive" and "analytical". Substantive procedures are reviews of documents for a "substantial portion" of account activity, while analytical procedures includ controls test and test relying on mathematical relationships reflectinb accounting mecvhanics, contractual provisions [debt times interest rate], or business capabilities [production per machine hour or day].
In compliance testing you check the design, implementation and operations of controls and substantive testing you actually verify the accuracy of the transactions e.g. test samples
substantive salary mean
an appositive
meaning of substantive growth
That is the correct spelling of "substantive" (actual, valid).
Substantive growth is an unusual amount of growth for the company. There are times when substantive growth can be abnormal for an industry as well.