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npeelman npeelman
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In the context of an audit of financial statements, substantive tests are audit procedures that
A) may be eliminated under certain conditions.
B) are designed to discover significant subsequent events.
C) may be either direct tests of financial balances, or analytical tests.
D) will increase proportionately with the auditor's reliance on internal control.
Textbook 
Auditing: The Art and Science of Assurance Engagements, Canadian Edition

Auditing: The Art and Science of Assurance Engagements, Canadian Edition


Edition: 12th
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victroxvictrox
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6 years ago
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npeelman Author
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6 years ago
Thanks for your help!!
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Thank you, thank you, thank you!
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Smart ... Thanks!
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