Questions about the Substantive Testing poster

What’s on the Substantive Testing poster?

A 6-row table: Assertion · Question · Typical test. Assertion and typical test. Existence — Does it exist? — Inventory count, confirmation; Completeness — Is anything missing? — Trace from source to ledger; Valuation — Is the amount right? — Recalculate, check NRV; Rights — Do we own it? — Title deeds, contracts; Cutoff — In the right period? — Test either side of year end; Presentation — Disclosed correctly? — Review disclosures. Existence tests work from the ledger to the item. Completeness tests work the other way — that direction is the whole point.

Who is the Substantive Testing poster for?

Substantive Testing belongs to the Accounting & Finance section rather than to a school year, because business is not something one grade owns. Anyone learning audit & assurance can pin it up — a beginner, a student mid-course, or someone revising years later.

When should you use the Substantive Testing poster?

Every test should answer a specific assertion. Otherwise you are just looking at documents. A wall chart earns its place by being glanceable from where the work is happening, so Substantive Testing belongs on the wall where that business work actually happens, within glancing distance, rather than filed away.

What other posters go with Substantive Testing?

Assurance Engagements, Audit Documentation and Audit Evidence sit alongside Substantive Testing in the Accounting & Finance section. Printed together they make a wall rather than a single sheet, which is how a reference set actually gets used.Assurance EngagementsAudit DocumentationAudit Evidence

Is the Substantive Testing poster free to download and print?

Yes. Substantive Testing downloads as a free PDF with no account, no email and no watermark, like everything else in the Accounting & Finance section. Print as many copies as you like for a home, a classroom, a library or a tutoring group; reselling the file is the only thing the licence rules out.Read the licence

What size does the Substantive Testing poster print at?

Substantive Testing is a vector PDF laid out for US Letter, and prints on A4 with Fit to page — the same file, no separate download. Because every mark on it is drawn rather than photographed, it stays sharp enlarged to A3, A2 or A1 at a copy shop. Colour carries emphasis only, so a greyscale print of Substantive Testing loses nothing.Printing guide