Hey, I totally agree about the lack of clear organization of Becker materials. Here is a little overview of the process. Hopefully this helps, even though it is way more than what you are asking.
From my understanding, during the planning phase of audit, you are to perform procedures such as obtaining a better understanding of the entity and it's environment. Then, once they give you their numbers, Trial Balance, you would perform analytical procedures(REQUIRED DURING PLANNING). As part of these analytical procedures, you would compare CY and PY's account balances, CY's and PY's nonfinancial data and ratios. This is just to get an idea of how much things have changed and what you should be expecting during testing. You would also discuss fraud risk and risk of material misstatement with your engagement team. It can be done together or separately, in person or via skype. Then you also MUST obtain an understanding of internal control, even if you are not going to rely on it. As part of this, you get to know the entity even better, or the elements of quality control: Control Environment – executives and what they are preaching, how do they identify risk of material misstatement, what is going on with the client's accounting information system and how things are processed, does the entity have internal audit function or who does monitoring of their internal control, and lastly, how good is the client's internal control. You would go and talk to client's staff and have them walk you through their flow,or how do they get things done. While you are writing everything down, you are also evaluating instances where they have weak or weaker internal controls, or instances where there is a high risk of material misstatement or fraud. Once you document internal controls and entity information, you would proceed and write a plan on how you are going to test everything, confirmations for account balances, revenue cutoff transaction testing which would require vouching invoices, analytics on depreciation expense (just a recalculation) and ect.
So basically, you perform tests of controls during planning because the extent of your substantive testing depends on the results of the IC tests, when performing an integrated audit.
Your substantive procedures, which could be tests of details are performed by inspecting physical assets (inventory count), observation of the client's staff performing inventory count, inquiry of staff about how things are recorded, for example how many days did they accrue payroll for? which is information that you need when doing the payroll analytic, bank confirmations for cash and debt, recalculating depreciation expense, and ect.
And then your analytical procedures for account balances that have a plausible relationship with something, like payroll accrual expense, as I mentioned earlier.
So substantive procedures are tests of details and analytical substantive.
AUD - May 14, 2019
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