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Substantive procedures
Substantive procedures include analytical procedures and other procedures.
Analytical procedures include the analysis of significant ratios and trends and subsequent investigation of any trends or
relationships that appear to be abnormal. These procedures can be used effectively in B-Star as an approximation of
income that can be obtained from sources other than the cash receipt records.
Other procedures, or tests of detail, are normally used to verify statement of financial position assertions and include
obtaining audit evidence relevant to specific assertions. However, they could be used in B-Star to trace individual
transactions through the sales/cash systems to ensure all ticket sales have been recorded (completeness assertion).
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