Auditing Bits in Bytes – Session 5: Substantive Testing

⁨Course Description

⁨Auditing Bits in Bytes™ Session 5: Substantive Testing provides practical guidance on executing substantive audit procedures in accordance with a detailed audit plan. This course emphasizes the performance and documentation of further audit procedures, with attention given to common deficiencies identified in audit engagements.

Participants will develop a stronger understanding of substantive testing procedures used to obtain sufficient appropriate audit evidence. The course also highlights documentation expectations and areas where auditors frequently encounter challenges when performing substantive audit work.

Designed for audit and assurance professionals, this course supports practitioners who want to improve audit execution, enhance compliance with professional standards, and strengthen audit documentation practices.

What You’ll Learn

After completing this course, participants will be able to:

• Identify substantive audit procedures commonly performed during audit engagements
• Recognize the purpose and role of substantive testing within a detailed audit plan
• Understand documentation requirements related to further audit procedures
• Identify common deficiencies associated with performing substantive audit procedures
• Recognize areas where audit evidence may be insufficient or improperly documented
• Understand how substantive procedures support overall audit quality and compliance

Who This Course Is For

This course is designed for:

• CPAs working in audit and assurance services
• Audit staff and senior associates involved in substantive testing procedures
• Accounting professionals responsible for audit documentation
• Firm professionals seeking to improve audit quality and reduce engagement deficiencies
• Practitioners looking for focused training on substantive audit procedures and audit evidence

Key Topics Covered

• Substantive testing procedures
• Detailed audit planning considerations
• Further audit procedures
• Audit evidence and documentation requirements
• Common deficiencies in substantive testing
• Performing substantive audit procedures effectively
• Documentation best practices for audit engagements
• Audit quality considerations
• Risk response through substantive procedures

Why This Course Matters

Substantive testing remains a critical component of the audit process and plays a major role in obtaining sufficient appropriate audit evidence. Weaknesses in performing or documenting substantive procedures can lead to engagement deficiencies, peer review findings, and reduced audit quality.

This course helps accounting professionals strengthen their understanding of substantive audit procedures while improving documentation practices and audit execution. For additional professional guidance on audit and assurance standards, professionals may refer to AICPA resources.

Explore additional Auditing CPE Courses to further strengthen your understanding of audit evidence and substantive testing procedures.

Frequently Asked Questions