English to Spanish Bus/Financial Accounting pruebas sustantivas/auditoría

However, you need to apply a combination of procedures sufficient in scope to conclude that there is an acceptably low risk of material misstatement in the unexamined items (ISA 530.22).

Substantive nonsampling procedures, often used as either primary or corroborative tests, include:
• Analytical procedures (¶s 11.059), including scanning the population, or performing a "smell test"
• A test of 100% of items in a population (a "100% test")


¡Gracias por su ayuda!