AUD Substantive Testing · Updated November 2026
Substantive Analytics or Test of Details: Which Procedure Gives the Better Evidence?
Both are substantive procedures, but they obtain evidence in different ways.
Substantive analytical procedures
The auditor develops an expectation and compares it with recorded amounts, then investigates differences beyond an acceptable threshold.
Tests of details
The auditor examines transactions, balances, documents, confirmations, recalculations, and other item-level evidence.
When analytics work best
Analytics are stronger when relationships are predictable, expectations can be precise, and underlying data are reliable.
Mixing procedures
An audit area can use both analytics and tests of details depending on risk and the assertion being tested.
The takeaway
Use substantive analytics when relationships are predictable and data are reliable. Use tests of details when direct item-level evidence is more persuasive or necessary.
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FAQ
Are analytical procedures always only planning procedures?
No.
Can tests of details be substantive procedures?
Yes.
Does higher risk usually demand more persuasive evidence?
Yes.