AUD Procedures · Updated November 2026
Can One Audit Test Serve Both a Control and Substantive Objective?
One audit procedure can sometimes address both control effectiveness and the underlying transaction amount.
Control objective
The auditor can inspect whether a required authorization, approval, or review control occurred.
Substantive objective
The same selected transaction can also be tested for amount, classification, cutoff, or another substantive assertion.
Sample design
Because the objectives differ, the auditor must ensure sample size, selection, and evidence are sufficient for both purposes.
Common trap
Do not call a procedure dual-purpose merely because it touches both a control document and an accounting amount. The procedure must actually address both audit objectives.
The takeaway
A dual-purpose test is efficient only when the sample and procedure are designed to satisfy both objectives.
Related Summit guides
FAQ
Can one sample support two objectives?
Yes.
Does every test of controls also count as substantive testing?
No.
Does dual-purpose testing eliminate the need for audit judgment?
No.