Exam CISA topic 1 question 191 discussion

Substantive testing is an audit technique that focuses on evaluating individual transactions, account balances, and financial statement disclosures. Its primary objective is to obtain evidence regarding the accuracy, completeness, and effectiveness of financial reports.

https://reciprocity.com/blog/substantive-testing-vs-control-testing-how-do-they-compare/#:~:text=What%20Is%20Substantive%20Testing%3F,complete%2C%20relevant%2C%20and%20accurate. Control testing is an audit procedure used to determine whether internal controls effectively prevent or discover material misstatements at the appropriate assertion level. Substantive testing is the phase of an audit where the auditor gathers samples to identify any material misstatements in the client’s accounting records or other data. This is required to verify that a company’s financial records are complete, relevant, and accurate. Control testing is completed before substantive testing, and results from control testing will influence the scope of substantive testing. For example, if an auditor determines that an organization’s controls are weak, he or she may recommend more thorough substantive testing