ACCY330 Tri 2 2020 - Auditing Presentation Cases Presentation 3: Designing Substantive Testing Background information Assume that your audit partner has asked you to design detailed substanti programs for the accounts receivable and sales; inventory; purchases and payable; and payroll systems of Briscoe Group Ltd. Your partner also aske incorporate all or some of the following types of tests: Specific analytical pi tests of detail (i.e. direct tests on balances and tests of transactions of a balance While designing the testing programs, assume that the Tests of Control identify weaknesses as described in each of the following situations, but no other. In summary: (a) Consider the control weaknesses for each subsystem as set out below; (b) Design and develop a substantive audit tests program using information from (2017- 2019) and explain and justify your audit program in terms of audit objectives (also called 'audit assertions" ) Note: The risk situations below are created for purposes of teaching and bear n relationship to events in Briscoe Group Led or any other known organization