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What is the difference between compliance testing and substantive testing?

Answer:

In compliance testing you gather evidence with the objective of testing an organization's compliance with control procedures, eg. when you run a report to verify that certain controls had been applied over a database table.
In substantive testing, you gather evidence to evaluate the integrity of data, a transaction or other information. eg. you run a report to verify if the amount paid to vendors is accurate.

First answer by ID3423672836. Last edit by ID3423672836. Question popularity: 2 [recommend question].

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