[Ralphie Dos Nachos]

Hey guys the FIVECARROTWARS mnemonic…I don’t know how everything is broken down. I know tests of controls are for IC. But Substantive procedures consists of Tests of Details and Analytical Procedures right? But then becker calls FIVECARROTWARS “Standard audit procedures”….are they a totally separate category from substantive procedures or is FIVECARROTWARS types of test of details? a breakdown would be much appreciated