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Management Sciences
MEDIUM
ENGLISH
Management Sciences
In an audit of financial statements, substantive tests are audit procedures that __________?
A
May be eliminated for an account balance under certain conditions
Option A
B
Are designed to discover significant subsequent events
Option B
C
Will increase proportionately when the auditor decreases the assessed level of control risk
Option C
May be test of transactions, test of balance and analytical procedures
Correct answer
Correct answer: D
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