Question

(b) Evaluate how you might use analytical procedures to provide audit evidence and reduce the level of detailed substantive procedures.

N.B "Evaluate"

Answer 1

Substantive procedures are undertaken by an auditor to detect any error or material misstatement at the assertion level of the financial statements.

It would be a cumbersome process to undertake,

but when analytical procedures are used in audit, like sampling, it would be easy to the auditor to apply these substantive procedures on the filtered data after sampling. The samples taken can be undergone the substative tests rather than the entire data produced by the client information system.