{"id":1094,"date":"2025-10-26T21:58:53","date_gmt":"2025-10-26T21:58:53","guid":{"rendered":"https:\/\/wiseexcellence.co.za\/Tertiary\/?post_type=product&#038;p=1094"},"modified":"2026-01-23T16:03:14","modified_gmt":"2026-01-23T16:03:14","slug":"audit-process-test-of-controls-and-substantive-procedures","status":"publish","type":"product","link":"https:\/\/wiseexcellence.co.za\/Tertiary\/shop\/paid-downloads\/audit-process-test-of-controls-and-substantive-procedures\/","title":{"rendered":"Audit process &#8211; Test of controls and substantive procedures"},"content":{"rendered":"<p>Mastering Audit Procedures: Your Practical Guide to Tests of Controls &#038; Substantive Tests<\/p>\n<p>Struggling with audit procedures? This guide simplifies one of the most challenging areas of auditing and shows you exactly how to write high-scoring audit procedures \u2014 not just memorize them.<\/p>\n<p>Learn to apply theory to exam-style questions with our proven \u201cHow, What, Why\u201d formula, understand assertions, and easily identify key controls that truly prevent or detect misstatements.<\/p>\n<p>You\u2019ll also master substantive procedures for tricky areas like revenue and avoid common mistakes by using strong action verbs such as Inspect, Recalculate, and Trace.<\/p>\n<p>Perfect for 2nd-year, 3rd-year, and CTA-level students who want to write with confidence and score higher.<\/p>\n<p>\u2705 Download now and start mastering audit procedures the smart way.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mastering Audit Procedures: Your Practical Guide to Tests of Controls &#038; Substantive Tests Struggling with audit procedures? This guide simplifies one of the most challenging areas of auditing and shows you exactly how to write high-scoring audit procedures \u2014 not just memorize them. Learn to apply theory to exam-style questions with our proven \u201cHow, What, [&hellip;]<\/p>\n","protected":false},"featured_media":1151,"template":"","meta":{"pagelayer_contact_templates":[],"_pagelayer_content":""},"product_brand":[],"false":[38],"class_list":["post-1094","product","type-product","status-publish","has-post-thumbnail","product_cat-paid-downloads","product_tag-unlimited-access","first","instock","downloadable","virtual","purchasable","product-type-simple"],"_links":{"self":[{"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/product\/1094","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/types\/product"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/media\/1151"}],"wp:attachment":[{"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/media?parent=1094"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/product_brand?post=1094"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/false?post=1094"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/false?post=1094"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}