The auditor obtains evidence by performing compliance and substantive procedures by the following methods 

Inspection:

·         The examining of records and documents or inspection of tangible assets
·         Reliability of these records and documents depend on the nature and effectiveness of internal control
·         Four major type of documentary evidence which provide different degree of reliability to the auditor […]

 Append below are some notes pertaining to understand what is Substantive Procedures and its purposes in audit: 

Substantive Procedures In An Audit

Substantive Procedures are tests designed to obtain evidence to ensure the completeness, accuracy and validity of the data produced by the accounting system.

Classified into two (2) types:

(a) Tests of details of transaction and balances and

·         […]

In earlier article, we have an understanding of what is a depth test or “cradle-to-grave” test and some of its objectives.  Append below is an illustration of a depth test on weekly wages 

Objective Of Depth Test On Weekly Wages

·         To confirm the operation of controls of wages and help to substantiate the wage charge in […]

Append below is some salient points on Depth Test and its objective(s):- 

Depth Test

Sometimes also known as “cradle-to-grave” tests

Its involves taking a transaction or a number of transactions and following them through the accounting system from start to finish or vice versa

Purposes/Objectives

Generally, depth test is to provide audit evidence to assist the auditor in arriving at […]

Append below are some notes pertaining to understand  Compliance Procedures:- 

Compliance Procedure In Obtaining Audit Evidence

            Compliance Procedures are tests designed to obtain reasonable assurance that those internal controls on which audit reliance is to be placed are in effect

        The auditor needs to ensure that internal control exist  and that the internal control is operating […]