TYPES OF TESTS Procedures to obtain an understanding ofinternal control Test of controls Substantive tests of transactions Analytical procedures Tests of details of balances Arens, Loebbecke; Auditing, 8/E @2000 Prentice hall.IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. Procedures to obtain an understanding of internal control Test of controls Substantive tests of transactions Analytical procedures Tests of details of balances