Compliance & Substantive Testing-Point to Remember (1) In any given scenario, compliance testing will be performed first. Substantive testing will be the next step. (2)In any given scenario, compliance testing test controls, while substantive testing tests details. (3) In any given scenario, compliance testing checks for the presence of controls whereas substantive testing checks the integrity of contents i.e. test of individual transactions. (4)In any given scenario, outcome/result of compliance testing will form the basis for planning of substantive testing. For example, if compliance testing indicates strong internal control, substantive testing may be waived off or reduced. In case compliance testing indicates weak internal controls then substantive testing to be more rigorous. The development of substantive tests is often dependent on the outcome of compliance tests. (5)In any given scenario, attribute sampling method (either control is present or absent) will be useful when testing for compliance.