Question: Consider the following statements and explain why they may be true or false: (a) Tests of controls are tests designed to check the accounting and

Consider the following statements and explain why they may be true or false:

(a) Tests of controls are tests designed to check the accounting and control systems are effective.

(b) Substantive tests are different in nature from tests of controls.

(c) Audit programmes should be designed to take account of the strengths and weaknesses of the individual entity.

(d) Audit programmes are developed before the scope decision is made.

(e) Directional tests are tests of controls.

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