Test of Details
Substantive testing for every balance you can think of
TOD covers 140+ areas across the balance sheet and income statement, with deep country-specific coverage. Every test is written to the documentation standard required by ISA and IAASB-aligned audit methodology.
Coverage
From cash and trade receivables to specialist balances like pension contributions, mobile money float accounts, bureau de change reconciliations, and prudential banking exposures.
- • Full balance sheet and income statement coverage
- • Specialist areas for banking, insurance, fund management, microfinance
- • Ghana-specific entries for pensions, mobile money and forex
Procedure quality
No generic tests. Every procedure names the document to inspect, the sample size, the exception trigger, and the relevant ISA paragraph.
Industry overlays
Selecting an industry pack rewrites risk descriptions and adds industry-specific procedures automatically — Banking adds prudential testing, Insurance adds reserve testing, and so on.
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